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) >> Thorne v Revenue And Customs [2016] UKUT 349 (TCC) (28 July 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/349.html
Cite as: [2016] UKUT 349 (TCC)

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Thorne v Revenue And Customs [2016] UKUT 349 (TCC) (28 July 2016)

INCOME TAX – appeal against closure notice disallowing certain losses – loss relief – section 66 Income Tax Act 2007 – whether growing asparagus for sale is farming or market gardening – if market gardening, whether horse breeding and asparagus business single composite trade- decision of First-tier Tribunal set aside and case remitted

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