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.

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

Updates to this page

Published 1 December 2016