Legislation

Income Tax (Trading and Other Income) Act 2005

3 decisions citing this instrument.

Provisions cited

section 33 of the Income Tax (Trading and Other Income) Act 2005section 34(1)(a) of the Income Tax (Trading and Other Income) Act 2005section 415(1) of the Income Tax (Trading and Other Income) Act 2005section 5 of the Income Tax (Trading and Other Income) Act 2005section 7 of the Income Tax (Trading and Other Income) Act 2005section 8 of the Income Tax (Trading and Other Income) Act 2005

Decisions

The Commissioners for HMRC v Gary Quillan

Tax LawUpper Tribunal (Tax and Chancery Chamber)23 Jun 2026[2026] UKUT 300 (TCC)Added 6 Aug 2026

BOH Investments Ltd was wholly owned by Mr Gary Quillan, who was also its sole director. On 16 January 2017 BOH passed a resolution for voluntary winding up and Andrew Rosler of Ideal Corporate Solutions Limited was appointed…

G Pratt & Sons v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)24 Jun 2011[2011] UKFTT 416 (TC)Added 6 Aug 2026

The appellant, G Pratt & Sons, is a family farm partnership which has been in the same family since the 1880s and whose output is 90% liquid milk, the remainder beef, eggs and arable produce. The working buildings are grouped…

farm-partnership partnership-profits tax-appeals entirety capital-or-revenue

Darren Demetriou v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)15 Jun 2011[2011] UKFTT 394 (TC)Added 6 Aug 2026

The appellant, Darren Demetriou, was a partner in the solicitors' firm Hunt & Hunt from 2000 until 31 August 2005. He accepted that he had caused money to be transferred to a client of the firm to which that client was not…

set-off wholly-and-exclusively partnership-profits income-tax tax-appeals