Stirling Jewellers (Dudley) Ltd and The Commissioners for HM Revenue and Customs: [2020] UKUT 0245 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Richards on 13 August 2020.
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INCOME TAX 鈥� profits of a jewellery and bullion trader 鈥� appeals by taxpayer and by HMRC 鈥� presumption of continuity 鈥� taxpayer鈥檚 appeal allowed and HMRC鈥檚 appeal dismissed.
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Published 14 August 2020