HM Revenue and Customs v Healy: UTTC 25 Jul 2013

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

Citations:

[2013] UKUT 337 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 March 2022; Ref: scu.521002