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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Naghshineh: [2020] UKUT 30 (TCC) (31 January 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/30.html
Cite as: [2020] UKUT 30 (TCC), [2020] STC 480, [2020] BTC 539, [2020] STI 358
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Revenue and Customs v Ardeshir Naghshineh: [2020] UKUT 30 (TCC) (31 January 2020)
INCOME TAX - sideways loss relief for farming losses -application of test in s68(3)(b) Income Tax Act 2007 regarding period for expectation of profitability - appeal allowed.
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