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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
Stirling Jewellers (Dudley) Ltd and Revenue and Customs:
[2020] UKUT 245 (TCC) (13 August 2020)
INCOME TAX - profits of a jewellery and bullion trader - appeals by taxpayer and by HMRC - presumption of continuity - taxpayer's appeal allowed and HMRC's appeal dismissed.
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