Decision Number: | TC 08490 |
Appellant: | ADRIAN CORRIGALL |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Anne SCOTT |
Date Of Decision: | 17/05/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | INCOME TAX - whether earnings of a diver within Section 15 ITTOIA 2005 can be regarded as earnings of a partnership - no - appeal dismissed |