FTTTx Income tax – Alleged trade of managing professional golfers – Loss relief claims against earlier income – Whether Appellant was ‘trading’ – if so, whether the trade was conducted on a commercial basis with a view to the realisation of profits – Appeal dismissed
[2013] UKFTT 352 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513493