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Decision Number: TC 00906
Appellant: Mr Paul Mellor
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Miss Judith M POWELL
Date Of Decision: 30/12/2010
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Assessment/self-assessment
Notes: Whether expenses deductible as incurred wholly and exclusively for purposes of trade - travel from home to sites to carry out trade as electrician – work done at home in connection with seeking work and preparing quotes - is home a place of business – yes – appeal allowed
Decision(s) to Download: TC00906.doc TC00906.doc