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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
14 February 2017
Category:
Tax
Release date:
10 January 2017

Read the full decision in Bryan Scambler and Rebecca Scambler v The Commissioners for HM Revenue and Customs: [2017] UKUT 0001 (TCC).

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.

Updates to this page

Published 14 February 2017