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Cliff v Revenue and Customs (Income Tax/Corporation Tax : Losses): FTTTx 4 Sep 2019

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 August 2022; Ref: scu.641362

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