INCOME TAX – whether the Appellant was trading commercially with a view to profit – no – whether the Appellant was entitled to trade loss relief – no – whether the Appellant acted deliberately – yes – assessments confirmed – penalties confirmed – appeal dismissed
Citations:
[2019] UKFTT 564 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 11 August 2022; Ref: scu.641362