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Decision Number: |
TC 00997 |
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Appellant:
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Mrs Deborah N Evelyn |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
W Michael S TILDESLEY OBE
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Date Of Decision:
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16/02/2011 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Assessment/self-assessment |
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Notes:
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DISCOVERY ASSESSMENT – the Appellant mistakenly claimed business taper relief in respect of a chargeable gain on a disposal of land which had been previously let for the growing of grass for silage for a term of less than 365 days – the mistake resulted in the Appellant’s self assessment for tax in 2004/05 being insufficient – the Appellant accepted that the letting was farmed by the tenant – the Appellant argued that the 2004/05 return was made in accordance with the prevailing practice at the time – No persuasive evidence of a prevailing practice which treated short term lettings for the growing of grass as a trade where the owner did not occupy the land wholly or mainly for the purpose of farming – Appeal dismissed – assessment confirmed. |
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Decision(s) to Download:
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TC00997.doc 
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