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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Donaghy v Revenue and Customs (INCOME TAX) [2012] UKUT 148 (TCC) (11 May 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/148.html
Cite as: [2012] UKUT 148 (TCC)
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Percy George Donaghy v The Commissioners for HM Revenue and Customs (INCOME TAX) [2012] UKUT 148 (TCC) (11 May 2012)
INCOME TAX – section 221 ITTOIA 2005 – averaging of farming profits – treatment of losses – whether inability to average losses is discriminatory – no – appeal dismissed.
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