Donaghy v Revenue and Customs Commissioners.  BTC 1,601
 UKUT 148 (TCC).
Upper Tribunal (Tax and Chancery Chamber).
Judge Nicholas Aleksander and Judge Edward Sadler.
Decision released 11 May 2012.
Income tax – Averaging of farming profits – Treatment of losses – Whether inability to average losses discriminatory – Taxpayer's appeal dismissed – Income Tax (Trading and Other Income) Act 2005, s. 221.
This was an appeal by the taxpayer farmer against a decision of the First-tier Tribunal that his inability to carry back losses through averaging of farming profits was neither discriminatory nor in breach of his human rights.