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Decision Number: TC 04425
Appellant: Tim Healy
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Dr Christoper STAKER
Date Of Decision: 28/05/2015
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Exemptions and reliefs
Notes: INCOME TAX – deductions for accommodation – whether wholly and
exclusively incurred for the purposes of the profession of actor – appeal
dismissed – PROCEDURE – Upper Tribunal setting aside decision of FTT
on appeal by HMRC and remitting case to FTT for fresh hearing – Whether
at fresh hearing Appellant can challenge findings in the first FTT decision
against which HMRC did not appeal and the Appellant did not cross-appeal
Decision(s) to Download: TC04425.pdf TC04425.pdf