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Sponsorship payments not deductible for corporation tax purposes
Practical Law UK Legal Update Case Report 0-502-5043 (Approx. 4 pages)
Sponsorship payments not deductible for corporation tax purposes
by PLC Tax
| Published on 14 Jun 2010 • England, Wales |
A legal update about the decision of the First-tier Tribunal in Interfish Limited v HMRC [2010] UKFTT 219 (TC).
NB. The First-tier Tribunal decision has been upheld by the Upper Tribunal (see Legal update, Sponsorship payment not deductible as not made exclusively for trade purposes (Upper Tribunal)).