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Decision Number: |
TC 04788 |
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Appellant:
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Dr Sharat Jain |
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Respondent:
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The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Rachel MAINWARING-TAYLOR
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Date Of Decision:
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10/12/2015 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Assessment/self-assessment |
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Notes:
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INCOME TAX – Deduction in computing profits – Expenditure wholly and exclusively for purpose of trade – Travel expenses – Subsistence expenses – Orthopaedic surgeon – Taxpayer carrying on business providing medical reports for litigation purposes at home and at two private hospitals – Whether taxpayer entitled to deduct travel expenses for journeys between home and private hospitals- Section 34 Income Tax (Trading and Other Income) Act 2005 - Whether tax payer entitled to deduct subsistence expenses incurred during trips to private hospitals – Section 57A Income Tax (Trading and Other Income) Act 2005 - Whether taxpayer could account for income from medical reports business on a receipts basis – Section 25(1) Income Tax (Trading and Other Income) Act 2005 |
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Decision(s) to Download:
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TC04788.pdf 
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