In T Bhadra (t/a Admirals Locums) v HMRC (TC01416 – 12 October) a doctor (B) who had carried on an employment agency for locum doctors was suspended by the General Medical Council in 1998 and was erased from the register of medical practitioners in 2006.
He submitted a tax return for 2008/09 declaring that he had no income and claiming a loss of £8 785. HMRC rejected the claim on the basis that B was no longer carrying on a trade or profession as a doctor.
B appealed contending that he had been actively continuing to challenge the GMC decision (see Bhadra v General Medical Council 2009 EWCA Civ 317).
The First-tier Tribunal dismissed B’s appeal. Judge Staker held that B had not...
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In T Bhadra (t/a Admirals Locums) v HMRC (TC01416 – 12 October) a doctor (B) who had carried on an employment agency for locum doctors was suspended by the General Medical Council in 1998 and was erased from the register of medical practitioners in 2006.
He submitted a tax return for 2008/09 declaring that he had no income and claiming a loss of £8 785. HMRC rejected the claim on the basis that B was no longer carrying on a trade or profession as a doctor.
B appealed contending that he had been actively continuing to challenge the GMC decision (see Bhadra v General Medical Council 2009 EWCA Civ 317).
The First-tier Tribunal dismissed B’s appeal. Judge Staker held that B had not...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
