Degorce v Revenue and Customs Commissioners

High Court – Jurisdiction. Although the First-tier tribunal (Tax Chamber) (FTT) had made an error in relation to how it had dealt with the evidence of whether the appellant taxpayer had been involved in a 'trade' for the purposes of s 380(1) of Income and Corporation Taxes Act 1988, the error had not been material. The Court of Appeal Civil Division also held that the Upper Tribunal (Tax and Chancery Chamber) had made no error of law in reviewing the decision of the FTT.

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