White v Revenue and Customs: FTTTx 20 Feb 2014

FTTTx INCOME TAX – self-employed flying instructor with office at home – travel between home and two airfields where he gave flying lessons – deductibility of travel expenses and telephone expenses – whether travel expenses incurred wholly and exclusively for the purpose of his self-employment – no – whether amounts assessed in relation to telephone expenses were excessive – no – whether discovery assessments were valid – yes – appeal dismissed

[2014] UKFTT 214 (TC)
Bailii
England and Wales

Income Tax

Updated: 03 December 2021; Ref: scu.525240