United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Percy Donaghy v HMRC [2012] UKUT B3 (TCC) (11 May 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/B3.html
Cite as: [2012] UKUT B3 (TCC)

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Percy Donaghy v HMRC [2012] UKUT B3 (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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