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Decision Number: TC 01940
Appellant: Tim Healy
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Barbara KING
Date Of Decision: 30/03/2012
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Assessment/self-assessment
Notes: INCOME TAX –deductions for accommodation and travel and subsistence –
were these wholly and exclusively incurred for the purposes of the
profession of actor - was base of operation relevant – was expenditure on
food incidental to accommodation in rented flat –taxis fares unsupported
by evidence-appeal allowed in part
Decision(s) to Download: TC01940.pdf TC01940.pdf