Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

This appeal considered if a taxpayer was renting property as a landlord under Schedule D, Case V or carrying on a trade under Schedule D, Case I. 09TACD2020

It was determined that the Appellant was not entitled to use trading losses against tax due on rental income from a number of properties over which the Appellant acted as mortgagee in possession. 22TACD2020