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United Kingdom Special Commissioners of Income Tax Decisions


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

Decision Number: SPC/00386
 
Appellant: Craig & Marjorie Walsh
 
Respondent: Janet Taylor (HM Inspector of Taxes)
 
Chairmen / Special
Commissioners:
Dr John F AVERY JONES CBE
 
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
 
Decision to Download:No copy available
 


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URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00386.html