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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) >> Degorce v Revenue And Customs [2015] UKUT 447 (TCC) (24 August 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/447.html
Cite as: [2016] STC 542, [2015] UKUT 447 (TCC), [2015] BTC 528

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Degorce v Revenue And Customs [2015] UKUT 447 (TCC) (24 August 2015)


INCOME TAX — whether taxpayer carried on a trade — if so whether trade commercial — whether carried on with a view to profit — whether GAAP correctly applied — whether expenditure incurred wholly and exclusively for purposes of trade — First-tier Tribunal deciding all issues against taxpayer — whether findings should be upheld — yes — appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/447.html