Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Scott on 10 January 2017.
Read the full decision in Bryan Scambler and Rebecca Scambler v The Commissioners for HM Revenue and Customs:  UKUT 0001 (TCC).
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
14 February 2017
Release date: 10 January 2017
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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