TC09615 - [2025] UKFTT 01016 (TC)

The Closure Notice, attachments and covering letters for both years were the same as in 2011-12, other than in respect of quantum. In 2014-15, Mr Tinkler’s net loss from his self-employment decreased from £1,775,646 to £315,804 and the loss set against other income of the same year decreased by the same amount. In 2015-16, Mr Tinkler’s net loss from his self-employment decreased from £1,788,070 to £333,373 and the loss set against other income of the same year decreased by the same amount.