JOHN DOUGLAS WARDLE v Revenue & Customs (Capital gains tax - entrepreneurs' relief ­ whether commenced trading ­ whether discharged burden of proof ­ no - appeal dismissed) [2022] UKFTT 158 (TC) (09 May 2022)

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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> JOHN DOUGLAS WARDLE v Revenue & Customs (Capital gains tax - entrepreneurs' relief ­ whether commenced trading ­ whether discharged burden of proof ­ no - appeal dismissed) [2022] UKFTT 158 (TC) (09 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08485.html
Cite as: [2022] UKFTT 158 (TC), [2022] SFTD 1029

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Decision Number: TC 08485
Appellant: JOHN DOUGLAS WARDLE
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 Ian HYDE
Date Of Decision: 09/05/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: Capital gains tax- entrepreneurs' relief - whether commenced trading - whether discharged burden of proof - no - appeal dismissed
PDF Copy:                                 [2022] UKFTT 158 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08485.html