FTTTx Income tax – cessation of optician’s franchise business – optician subsequently working as a locum – whether continuation of professional activity – carry forward of loss from franchise business claimed – section 83 ITA 2007 – appeal dismissed
[2014] UKFTT 1084 (TC)
Bailii
England and Wales
Income Tax
Updated: 24 December 2021; Ref: scu.540295