Stirling Jewellers (Dudley) Ltd and The Commissioners for HM Revenue and Customs: [2020] UKUT 0245 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Richards on 13 August 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
14 August 2020
Category:
Tax
Release date:
13 August 2020

Read the full decision in Stirling Jewellers (Dudley) Ltd and The Commissioners for HM Revenue and Customs: [2020] UKUT 0245 (TCC).

INCOME TAX – profits of a jewellery and bullion trader – appeals by taxpayer and by HMRC – presumption of continuity – taxpayer’s appeal allowed and HMRC’s appeal dismissed.

Published 14 August 2020