[2018] UKFTT 0355 (TC)

Judge Jonathan Cannan

Decision released 27 June 2018

Income tax – Profits of a trade – Barristerʼs income from work done pursuant to conditional fee agreements – Adjustment profits to the earnings basis – Appeal against closure notice allowed in principle – Appeal against discovery assessment allowed.

  The First-Tier Tribunal (FTT) decided that HMRC had not proved their case with regard to the recognition of earnings in respect of a barrister.


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