Taylor v Revenue and Customs (Income Tax – Allowable Expenses – Closure Notice): FTTTx 17 Oct 2020

INCOME TAX – ALLOWABLE EXPENSES – Closure Notice – Penalty -Subcontractor staying away from home for 165 days – business base – Section 34 Income Tax (Trading and Other Income) Act 2005 ‘Wholly and exclusively’ – appeal against Closure Notice dismissed – appeal against Penalty Notice allowed.

Citations:

[2020] UKFTT 416 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 April 2022; Ref: scu.655352