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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 16 February 2017

• Category: Tax
• Release date: 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

Published 16 February 2017