Sherrington and Others v Revenue and Customs (Income Tax – Loss Relief): FTTTx 9 Mar 2020

INCOME TAX – loss relief – whether appellants carrying on a trade – no – whether any trade carried on on a commercial basis with a view to profit – no – whether loss calculated in accordance with generally accepted accounting practice – no – appeals dismissed
[2020] UKFTT 128 (TC)
Bailii
England and Wales

Updated: 17 October 2021; Ref: scu.649215 br>