[2015] EWCA Civ 95

Court of Appeal (Civil Division)

Eclipse 35 was denied permission to appeal to the Supreme Court.

Sir Terence Etherton, Lord Justice Christopher Clarke and Lord Justice Vos

Judgment delivered 17 February 2015

Income tax – Interest relief on loan – Whether limited liability partnership involved in licensing and exploitation of film rights carrying on a trade – Income Tax (Trading and Other Income) Act 2005 (‘ITTOIA 2005’), s. 5, 863 – The Income and Corporation Taxes Act 1988 (ICTA 1988), s. 353, 362.

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