Percy George Donaghy v The Commissioners for HM Revenue and Customs: 2012UKUT 148(TCC)

Upper Tribunal Tax and Chancery decision of Judge Aleksander and Judge Sadler on 11 May 2012.

Read the full decision in Percy George Donaghy v The Commissioners for HM Revenue and Customs: 2012UKUT 148(TCC).

INCOME TAX – section 221 ITTOIA 2005 – averaging of farming profits – treatment of losses – whether inability to average losses is discriminatory – no – appeal dismissed.

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