UTTC INCOME TAX sideways loss relief- loss-making dairy farm businessaccepted that farmer was competent – test to be applied in order to determine whether reasonable expectation of profit- ss 67 and 68 ITA 2007-appeal dismissed
[2017] UKUT 1 (TCC)
Bailii
England and Wales
Updated: 23 August 2021; Ref: scu.577811