The Commissioners for HM Revenue and Customs v Tim Healy: [2013] UKUT 0337 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Clark on 25 July 2013.

Read the full decision in The Commissioners for HM Revenue and Customs v Tim Healy: [2013] UKUT 0337 (TCC).

Income Tax – deductions for rent payable under tenancy agreement for a nine month period whilst actor appeared in stage production - were these wholly and exclusively incurred for the purposes of his profession – incorrect test applied by First-tier Tribunal – case remitted.

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