Elevenses with Devereux - Farming losses: when is the restriction to sideways loss relief lifted?
Marika Lemos and Felicity Cullen QC outline the restriction to sideways loss relief in s.67 ITA 2007 and the circumstances when the 5-year rule is relaxed by reference to the decisions of the Upper Tribunal in Scambler v HMRC [2017] UKUT 1 and in Naghshineh v HMRC [2020] UKUT 0030.
This webinar was originally broadcast on 12 June 2020.
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Disclaimer: These webinars contain the personal views of the barristers involved at the date of broadcast on topics of general interest. They should not be relied upon as constituting legal advice.
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