INCOME TAX – section 34 ITTOIA – whether motoring expenses shown to be wholly and exclusively for professional purposes? No on the facts
CAPITAL GAINS TAX – whether taxpayer disponor alone or with wife? Alone on the facts – Appeal dismissed
Citations:
[2011] UKFTT 44 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax, Capital Gains Tax
Updated: 01 February 2022; Ref: scu.442812