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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Updates to this page

Published 1 December 2016