JEREMY LOWE v Revenue & Customs (INCOME TAX - whether earnings of a diver within Section 15 ITTOIA 2005) [2022] UKFTT 164 (TC) (17 May 2022)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> JEREMY LOWE v Revenue & Customs (INCOME TAX - whether earnings of a diver within Section 15 ITTOIA 2005) [2022] UKFTT 164 (TC) (17 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08491.html
Cite as: [2022] UKFTT 164 (TC)

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Decision Number:	TC 08491
Appellant:	JEREMY LOWE
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Anne SCOTT
Date Of Decision:	17/05/2022
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	INCOME TAX - whether earnings of a diver within Section 15 ITTOIA 2005 can be regarded as earnings of a partnership - no - appeal dismissed

PDF Copy: [2022] UKFTT 164 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08491.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> JEREMY LOWE v Revenue & Customs (INCOME TAX - whether earnings of a diver within Section 15 ITTOIA 2005) [2022] UKFTT 164 (TC) (17 May 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08491.html Cite as: [2022] UKFTT 164 (TC)