|
Decision Number: |
TC 02593 |
|
Appellant:
|
Patrick Degorce |
|
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Miss J BLEWITT
|
|
Date Of Decision:
|
04/03/2013 |
|
Main Category:
|
INCOME TAX/CORPORATION TAX |
|
Main Subcategory:
|
Assessment/self-assessment |
|
Notes:
|
Income tax - loss relief claimed from sole trader film distribution activity. Issues
arising: (1) Was the Appellant carrying on a trade; (2) Was business carried on on
a commercial basis; (3) Was business carried on with a view to the
realisation/reasonable expectation of profit; (4) Were the profits calculated in
accordance with GAAP; (5) What would profits calculated in accordance with
GAAP have been; (6) Was the expenditure incurred wholly and exclusively for the
business. |
|
Decision(s) to Download:
|
TC02593.pdf 
|
