FTTTx INCOME TAX – section 34 Income Tax (Trading and Other Income) Act 2005 – appellant setting up in business in competition with former employer – expenditure incurred in settling legal proceedings and associated legal costs – whether expenditure wholly and exclusively for the purposes of the trade – duality of purpose – appeal dismissed
[2013] UKFTT 403 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515189
