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 .
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.
Published 1 December 2016