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Financial year for Appendix FM

Financial year for Appendix FM

In Hameed (Appendix FM – financial year) [2014] UKUT 00266 (IAC) the Upper Tribunal has no hesitation in finding that it is the tax year that applies when calculating income, not a business’ own accounting year. No actual reasons are discernible as such.

Authors

Colin Yeo
Immigration and asylum barrister, blogger, writer and consultant at Garden Court Chambers in London and founder and editor of the Free Movement immigration law website.

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