Jerome Anderson v The Commissioners for HM Revenue and Customs:[2018] UKUT 0159 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Berner on 17 May 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 17 May 2018

• Category: Tax
• Release date: 17 May 2018

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INCOME TAX 바카라 사이트� discovery assessment 바카라 사이트� s 29 TMA 바카라 사이트� meaning of 바카라 사이트渄iscover바카라 사이트� 바카라 사이트� subjective and objective tests 바카라 사이트� whether Revenue officer believed that there had been an insufficiency of tax 바카라 사이트� whether officer merely had grounds for suspicion 바카라 사이트� whether it was open to officer to believe that there had been an insufficiency of tax 바카라 사이트� whether losses claimed to have arisen in a soccer academy trade were available for sideways loss relief 바카라 사이트� ss 64 and 72 ITA 바카라 사이트� whether taxpayer carried on a trade 바카라 사이트� whether on a commercial basis and with a view to or realistic expectation of profit 바카라 사이트� ss 66 and 74 ITA 바카라 사이트� whether tax-generated losses 바카라 사이트搒 74B ITA.

Published 17 May 2018