Interfish Ltd v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Birss |
| Neutral Citation | [2013] UKUT 0336 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,16 July 2013 |
| Date | 16 July 2013 |
| Published date | 01 December 2016 |
THE HON. MR JUSTICE BIRSS
Approved Judgment Interfish v HMRC
[2013] UKUT 0336 (TCC)
Case No: FTC/78/2010
TYPE OF TAX – Corporation tax - deductibility of expenditure - sponsorship payments
intended to improve fortunes of sports club- expectation of trade benefits principally as a
result of recognition by others involved with the club of taxpayer’s benefaction - dual
purpose of benefiting sports club and taxpayer’s trade - payments not deductible - Income
and Corporation Taxes Act 1988, s 74 – appeal dismissed
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
ON APPEAL FROM THE FIRST TIER TRIBUNAL (TAX CHAMBER)
SITTING IN LONDON
Before:
MR JUSTICE BIRSS
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Between:
INTERFISH LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS
Respondents
Jonathan Peacock QC (instructed by Deloitte LLP) for the Appellant
Patrick Way QC (instructed by HMRC) for the Respondents
Sitting in public in London: 20th May 2013
© CROWN COPYRIGHT 2013
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Approved Judgment
I direct that pursuant to CPR PD 39A para 6.1 no official shorthand note shall be taken of this
Judgment and that copies of this version as handed down may be treated as authentic.
.............................
THE HON. MR JUSTICE BIRSS
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