Christopher Huhtala v The Commissioners for HM Revenue and Customs: [2011] UKUT 419 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 26 September 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
26 September 2011

Read the full decision in Christopher Huhtala v The Commissioners for HM Revenue and Customs: [2011] UKUT 419 (TCC).

INCOME TAX — relief for expenditure — ITTOIA s 34 — whether expenditure wholly and exclusively incurred for purposes of trade — inadequate findings of fact by First-tier Tribunal — appeal allowed and case remitted to First-tier Tribunal for re-hearing.

Published 1 December 2016