Donaghy v HM Revenue and Customs: UTTC 11 May 2012

INCOME TAX – section 221 ITTOIA 2005 – averaging of farming profits – treatment of losses – whether inability to average losses is discriminatory – no – appeal dismissed

Citations:

[2012] UKUT B3 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Agriculture, Income Tax

Updated: 05 June 2022; Ref: scu.460112