Patrick Degorce v 皇冠体育app Commissioners for HM Revenue and Customs: [2015] UKUT 0447 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Hildyard and Judge Bishopp on 24 August 2015.
Read the full decision in .
INCOME TAX 鈥� whether taxpayer carried on a trade 鈥� if so whether trade commercial 鈥� whether carried on with a view to profit 鈥� whether GAAP correctly applied 鈥� whether expenditure incurred wholly and exclusively for purposes of trade 鈥� First-tier Tribunal deciding all issues against taxpayer 鈥� whether findings should be upheld 鈥� yes 鈥� appeal dismissed.
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Published 1 December 2016