FTTTx INCOME TAX – SELF-EMPLOYMENT INCOME – EXPENSES – stunt performer in film and television productions – expenses for (1) private medical operation on knee, (2) chiropractor treatment, (3) massages, (4) dental treatment, and (5) health and fitness – whether deductible as ‘wholly and exclusively laid out or expended for the purposes of the trade or profession’ – yes in the particular circumstances of the case as to (1), (2), (3) and (4) – no in the particular circumstances of the case as to (5) – Appeal allowed in part.
[2010] UKFTT 110 (TC)
Bailii
England and Wales
Income Tax
Updated: 12 November 2021; Ref: scu.408970