Judith Thorne v The Commissioners for HM Revenue and Customs: [2016] UKUT 0349 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Falk on 28 July 2016.

Read the full decision in Judith Thorne v The Commissioners for HM Revenue and Customs: [2016] UKUT 0349 (TCC).

INCOME TAX – appeal against closure notice disallowing certain losses – loss relief – section 66 Income Tax Act 2007 – whether growing asparagus for sale is farming or market gardening – if market gardening, whether horse breeding and asparagus business single composite trade- decision of First-tier Tribunal set aside and case remitted

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