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Mr Anthony and Mrs Julia Rowbottom substituted for TJ Charters LLP v The Commissioners for Her Majesty s Revenue and Customs   flag  2

[2016] UKFTT 9
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th January, 2016

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Roulette V2 Charters LLP v Revenue & Customs (INCOME TAX - loss relief - loss in a trade) [2019] UKFTT 537 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2019 BAILII flag
Gray v Revenue and Customs (Income Tax/Corporation Tax : Losses) [2016] UKFTT 397 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2016 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Brown v Richardson [1997] STC (SCD) 233 United Kingdom circa 1997 flag 4
T J Charters LLP v Revenue & Customs [2014] UKFTT 896 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Sep 2014 BAILII flag 1
Roulette V2 Charters LLP v Revenue & Customs (INCOME TAX - loss relief - loss in a trade) [2019] UKFTT 537 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2019 BAILII flag
Gray v Revenue and Customs (Income Tax/Corporation Tax : Losses) [2016] UKFTT 397 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2016 BAILII flag

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