Decision Number: |
TC 01871 |
Appellant:
|
Elizabeth Moyne Ramsay |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Ian Huddleston
|
Date Of Decision:
|
25/01/2012 |
Main Category:
|
INCOME TAX/CORPORATION TAX |
Main Subcategory:
|
Other |
Notes:
|
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 |
Decision(s) to Download:
|
TC01871.pdf
|