[2010] UKFTT 172 (TC)

John Brooks (Chairman), Chris Perry (Member)

Decision released 14 April 2010

Income tax – claims to carry forward trading losses against subsequent profits – disallowance of loss relief on basis that losses made in different trade to subsequent profits – application for permission to appeal out of time – no reasonable excuse for 13-month delay in appealing – no other reason to allow late appeal – taxpayer’s application dismissed – Taxes Management Act 1970, s. 49


  The Appellant in person

  Ian Compton of HM Revenue and Customs, for the Respondents

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