TC09615 - [2025] UKFTT 01016 (TC)

Both the Closure Notice and the covering letter were the same as those for the previous year, other than in relation to quantum. Mr Tinkler’s reported net loss from the Trade of £1,045,910 was amended to a profit of £229,512, and the loss set against other income of the same year similarly decreased by £1,045,910 to £nil.