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Decision Number: TC 02136
Appellant: Linslade Post Office & General Store (a firm)
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Peter KEMPSTER
Date Of Decision: 17/07/2012
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Other
Notes: Income tax – deductibility of legal fees – expenditure of capital or income
nature? – whether incurred wholly and exclusively for the purposes of the
trade? - appeal allowed
Decision(s) to Download: TC02136.pdf TC02136.pdf