United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Degorce v Revenue And Customs [2015] UKUT 447 (TCC) (24 August 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/447.html
Cite as: [2016] STC 542, [2015] BTC 528, [2015] UKUT 447 (TCC)

---

[New search] [Printable PDF version] [Help]

---

Degorce v Revenue And Customs [2015] UKUT 447 (TCC) (24 August 2015)

INCOME TAX — whether taxpayer carried on a trade — if so whether trade commercial — whether carried on with a view to profit — whether GAAP correctly applied — whether expenditure incurred wholly and exclusively for purposes of trade — First-tier Tribunal deciding all issues against taxpayer — whether findings should be upheld — yes — appeal dismissed

A HTML version of this file is not available click here or view below the pdf version : 447.pdf