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:
Jurisdiction:
England and Wales
Income Tax
Updated: 27 March 2022; Ref: scu.521002