INCOME TAX – relief for expenditure – ITTOIA s 34 – whether expenditure wholly and exclusively incurred for purposes of trade – inadequate findings of fact by First-tier Tribunal – appeal allowed and case remitted to First-tier Tribunal for re-hearing
Citations:
[2011] UKUT 419 (TCC), [2011] STI 2998, [2011] BTC 1882, [2011] STC 2226
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 June 2022; Ref: scu.448061