Carey v Revenue and Customs: FTTTx 14 Sep 2015

FTTTx INCOME TAX- whether a capital loss was available for offset against net income – sections 131 and 132 of the Income Tax Act 2007 – held that the loss was an allowable loss on the basis that the appellant was ordinarily resident during part of the tax year – appeal allowed

[2015] UKFTT 466 (TC)
Bailii
England and Wales

Income Tax

Updated: 04 January 2022; Ref: scu.552707