|
Decision Number: |
TC 00397 |
|
Appellant:
|
Ms Sian Williams |
|
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Dr Christoper STAKER
|
|
Date Of Decision:
|
08/02/2010 |
|
Main Category:
|
INCOME TAX/CORPORATION TAX |
|
Main Subcategory:
|
Employment income |
|
Notes:
|
INCOME TAX – EMPLOYMENT INCOME – EXPENSES – television newsreader – expenses for purchase and laundering of professional clothing for studio and for professional hairdo and colouring – whether incurred “wholly, exclusively and necessarily in the performance of the duties of the employment” (ITEPA s.336(1)) – no – expenses for purchase of professional clothing for studio – whether “plant or machinery ... necessarily provided for use in the performance of the duties of the employment or office” (CAA s.36(1)) – no – Appeal dismissed
|
|
Decision(s) to Download:
|
TC00397.doc 
|
