Whether expenses deductible as incurred wholly and exclusively for purposes of trade – travel from home to sites to carry out trade as electrician – work done at home in connection with seeking work and preparing quotes – is home a place of business – yes – appeal allowed
Citations:
[2011] UKFTT 29 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 01 September 2022; Ref: scu.428216