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Decision Number: TC 05314
Appellant: Jerome Anderson
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Rachel SHORT
Date Of Decision: 10/08/2016
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Losses
Notes: Income tax – losses – trading in footballer development –discovery- reasonable basis for belief tax under assessed – held –valid discovery under s 29(1) – activity investment not trade.
Decision(s) to Download: TC05314.pdf TC05314.pdf