Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners, [2014] BTC 503, [2013] UKUT 0639 (TCC), aff'd [2015] EWCA Civ 95

Before affirming a finding below that the appellant partnership, which had been licensed rights to exploit two films, was not carrying on a trade...

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[97] The law regarding the approach to construction of a consolidating statute was explained by the House of Lords in Farrell v Alexander [1976]...

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After reviewing Explanatory Notes prepared by the Tax Law Rewrite Project at the Inland Revenue, which indicated that the provision before him was...

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