Court of Appeal finds taxpayer was ‘entitled to’ income under film rights scheme (Good v HMRC)

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Article summary

Tax analysis: In Good, the Court of Appeal upheld the findings of the First-tier Tax Tribunal (FTT) and the Upper Tribunal (UT) that the taxpayer, who had participated in a scheme for the exploitation of film rights, was subject to income tax on certain ‘minimum annual payments’ arising as part of the scheme on the basis that he was ‘entitled to’ them.