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Decision Number: |
TC 04634 |
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Appellant:
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Mr Mark Carey |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Harriet MORGAN
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Date Of Decision:
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14/09/2015 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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INCOME TAX– whether a capital loss was available for offset against net
income - sections 131 and 132 of the Income Tax Act 2007 - held that the
loss was an allowable loss on the basis that the appellant was ordinarily
resident during part of the tax year – appeal allowed |
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Decision(s) to Download:
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TC04634.pdf 
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