IN THE FIRST-TIER TRIBUNAL (TAX CHAMBER)

CASE No: 2013/TC/0000

BETWEEN:

A TAXPAYER

Appellant

and

COMMISSIONERS FOR

HM REVENUE & CUSTOMS

Respondents

APPELLANT’S SKELETON ARGUMENT

Introduction

1.

The case concerns the deductibility of £1,001 when ascertaining the taxable profits of the taxpayer, who is a greengrocer.

Summary of relevant facts and issues

2.

The parties have agreed a statement of facts and issues. This is supplemented by a witness statement from the taxpayer.

3.

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