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United Kingdom Special Commissioners of Income Tax Decisions |
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You are here: BAILII >> Databases >> United Kingdom Special Commissioners of Income Tax Decisions >> Walsh & Anor v HM Inspector of Taxes [2003] UKSC SPC00386 (15 October 2003) URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00386.html Cite as: [2003] UKSC SPC386, [2003] UKSC SPC00386 |
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Decision Summary Information |
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Decision Number: | SPC/00386 |
Appellant: | Craig & Marjorie Walsh |
Respondent: | Janet Taylor (HM Inspector of Taxes) |
Chairmen / Special Commissioners: |
Dr John F
AVERY JONES
CBE
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Date of Decision: | 15.10.2003 |
Main Category: | INCOME TAX/CORPORATION TAX |
Main Subcategory: | Losses |
Notes: | |
LOSES - whether farming carried on a commercial basis and in such a way that profits in the trade could reasonably be expected to be realised in that period or within a reasonable time thereafter - no - whether trade had started in the first year under appeal - no |
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Decision to Download: | No copy available |