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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) >> Scambler v Revenue & Customs [2017] UKUT 1 (TCC) (10 January 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/1.html
Cite as: [2017] UKUT 1 (TCC), [2017] BTC 503, [2017] STC 2108

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Scambler v Revenue & Customs [2017] UKUT 1 (TCC) (10 January 2017)


INCOME TAX­sideways loss relief- loss-making dairy farm businessaccepted that farmer was competent - test to be applied in order to determine whether reasonable expectation of profit- ss 67 and 68 ITA 2007-appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/1.html