Income Tax – Exemptions and Reliefs – Trade loss relief for loss made in the trade of farming – Whether a ‘loss in the trade in each of the previous 5 tax years’ (Income Tax Act 2007 s 67(2)) – Appeal dismissed
[2015] UKFTT 661 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.557171