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) >> Stirling Jewellers (Dudley) Ltd and Revenue and Customs (INCOME TAX - profits of a jewellery and bullion trader) [2020] UKUT 245 (TCC) (13 August 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/245.html
Cite as: [2020] UKUT 245 (TCC), [2020] BTC 558

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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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