FTTTx Income Tax – Discovery assessment – Restriction of ‘sideways offset’ of losses derived from capital allowances in respect of yacht chartering, when the lessor had not spent the whole of his time for a 6-month period in the tax year in question in carrying on the trade – Appeal dismissed
Citations:
[2014] UKFTT 666 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 18 August 2022; Ref: scu.534285