Market leading insight for tax experts
View online issue

HL Amah v HMRC

In HL Amah v HMRC (TC02805 – 2 August) an optician (HA) worked as a franchisee until 3 April 2009. He made a loss in his final period of trading part of which was carried back to his profit for the previous year. He subsequently began working as a freelance locum optician and claimed that the balance of his loss for 2008/09 should be set against his income from this source in 2010. HMRC rejected the claim on the basis that HA’s trade as a freelance locum optician was a different trade from his previous trade as a franchisee dispensing optician. HA’s accountant accepted HMRC’s rejection of the claim. HMRC issued a statutory demand for the tax due from 2010. HA then applied to lodge a late appeal against the rejection of his claim for loss relief. The FTT granted his application. Judge Radford found that HA...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top