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Decision Number: |
TC 01871 |
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Appellant:
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Elizabeth Moyne Ramsay |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Ian Huddleston
|
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Date Of Decision:
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25/01/2012 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Other |
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Notes:
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S162 TCGA 1992 – availability of incorporation relief on the incorporation of a
lettings business – whether or not there was sufficient activity to constitute a
"business" – Appeal Dismissed |
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Decision(s) to Download:
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TC01871.pdf 
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