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.

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.

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