Jordan v Revenue and Customs (Income Tax – Closure Notice): FTTTx 9 Dec 2019

Income tax – closure notice – professional fees and subscription not within requirements of s336 Income Tax (Earnings and Pensions) Act 2003 – self-employment expenses of pounds 120,000 with income of pounds 5,000 over 46 days not genuine – no expectation of profit – s66 Income Tax Act 2007 – closure notice confirmed

Citations:

[2019] UKFTT 743 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 November 2022; Ref: scu.646928