The Commissioners for HM Revenue and Customs v Ardeshir Naghshineh:[2020] UKUT 0030 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Trower and Judge Thomas Scott on 31 January 2020.

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

Read the full decision in The Commissioners for HM Revenue and Customs v Ardeshir Naghshineh:[2020] UKUT 0030 (TCC).

INCOME TAX – sideways loss relief for farming losses –application of test in s68(3)(b) Income Tax Act 2007 regarding period for expectation of profitability – appeal allowed.

Published 31 January 2020