Harold Leslie Amah v HMRC

In Harold Leslie Amah v HMRC [2014] UKFTT 1084 (8 December 2014) the FTT found that an optician that had switched from running a franchise shop to working in a locum capacity as a self-employed dispensing optician was not entitled to carry forward losses.

Mr Amah had been a franchisee of Dollond & Aitchison running an optician’s business. He employed an ophthalmic optician in compliance with both the franchise agreement and the rules of the Association of British Dispensing Opticians.

The franchise ceased on 3 April 2009 and Mr Amah sought to carry forward losses to 2009/10 (ITA 2007 s 83). On 1 June 2009 he started self-employment as a locum dispensing optician from his home undertaking work under contract for services with established opticians. HMRC refused the claim for carry forward pointing to the change of location of activities the time gap between...