INCOME TAX – capital allowances – ss286-296 Capital Allowances Act ...
DECISION Background In 2001 Hillford Construction Limited (“HCL”) purchased a long lease of land at New York ...
Offset of trading losses against income – whether land was ...
DECISION This is an appeal against closure notices issued by HM Revenue and Customs following an enquiry into ...
Soleimani-Mafi v Revenue & Customs | INCOME TAX/CORPORATION TAX | ...
1. This is an appeal by the Appellant, Mr Mafi, against an assessment issued on him by HMRC for ...