HM Revenue and Customs v Healy; UTTC 25 Jul 2013

References: [2013] UKUT 337 (TCC)
Links: Bailii
UTTC Income Tax – 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 – incorrect test applied by First-tier Tribunal – case remitted