Bryan Scambler and Rebecca Scambler v The Commissioners for HM Revenue and Customs: [2017] UKUT 0001 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Scott on 10 January 2017.
Read the full decision in .
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.
Published 14 February 2017