皇冠体育app Commissioners for HM Revenue and Customs v Tim Healy: [2013] UKUT 0337 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Clark on 25 July 2013.

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Income Tax 鈥� deductions for rent payable under tenancy agreement for a nine month period whilst actor appeared in stage production - were these wholly and exclusively incurred for the purposes of his profession 鈥� incorrect test applied by First-tier Tribunal 鈥� case remitted.

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Published 1 December 2016