References: [2012] UKUT B3 (TCC)
Links: Bailii
INCOME TAX – section 221 ITTOIA 2005 – averaging of farming profits – treatment of losses – whether inability to average losses is discriminatory – no – appeal dismissed
References: [2012] UKUT B3 (TCC)
Links: Bailii
INCOME TAX – section 221 ITTOIA 2005 – averaging of farming profits – treatment of losses – whether inability to average losses is discriminatory – no – appeal dismissed