Paul Duckmanton v The Commissioners for HM Revenue and Customs: [2013] UKUT 0305 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 4 July 2013.

Read the full decision in Paul Duckmanton v The Commissioners for HM Revenue and Customs: [2013] UKUT 0305 (TCC).

Income Tax – whether legal costs incurred by Appellant in defending criminal charges were incurred wholly and exclusively for the purposes of his trade – ‘purpose’ and ‘effect’ of incurring expenditure distinguished – s 74 ICTA 1988 and s 34 ITTIOA 2005 – question answered in negative by First-tier Tribunal – no error of law in determination of the FTT – appeal dismissed.

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