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United Kingdom Special Commissioners of Income Tax Decisions
You are here: BAILII >> Databases >> United Kingdom Special Commissioners of Income Tax Decisions >> Walsh & Anor v HM Inspector of Taxes [2003] UKSC SPC00386 (15 October 2003)
URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00386.html
Cite as: [2003] UKSC SPC00386, [2003] UKSC SPC386
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Decision Summary Information |
|
| Decision Number: | SPC/00386 |
| Appellant: | Craig & Marjorie Walsh |
| Respondent: | Janet Taylor (HM Inspector of Taxes) |
| Chairmen / Special Commissioners: |
Dr John F
AVERY JONES
CBE
|
| Date of Decision: | 15.10.2003 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Losses |
| Notes: | |
| LOSES - whether farming carried on a commercial basis and in such a way that profits in the trade could reasonably be expected to be realised in that period or within a reasonable time thereafter - no - whether trade had started in the first year under appeal - no |
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| Decision to Download: | No copy available |