Percy George Donaghy v The Commissioners for HM Revenue and Customs: 2012UKUT 148(TCC)
Upper Tribunal Tax and Chancery decision of Judge Aleksander and Judge Sadler on 11 May 2012.
Read the full decision in .
INCOME TAX 鈥� section 221 ITTOIA 2005 鈥� averaging of farming profits 鈥� treatment of losses 鈥� whether inability to average losses is discriminatory 鈥� no 鈥� appeal dismissed.
Updates to this page
Published 1 December 2016