Qualifying business activities – was a trade being carried on – yes – by the appellant – yes – on a commercial basis with a view to profit – no – was it carrying on excluded activities – no – did it meet the risk to capital condition – no – appeal dismissed
[2021] UKFTT 383 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.669764