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Posts tagged with "income-tax-trading-and-other-income-act-2005"

Tax Tribunal Considers Actor’s Accommodation Expenses

October 29 2013

In the recent case of Healy v HMRC [2013] the First Tier Tax Tribunal (“FTT”) allowed Mr Tim Healy (probably best known for playing Dennis Patterson in the television series Auf Wiedersehen) a deduction from his professional income for renting a flat during a   Read More…

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Tax Tribunal Rules Against HMRC’s Assessment on Consultancy Fee

October 18 2013

In Maureen Hepburn v HM Revenue and Customs (“HMRC”) (2013) the First-Tier Tax Tribunal (“FTT”) ruled in favour of a taxpayer’s appeal in relation to consultancy fee paid to a company which was not incorporated at the time. The taxpayer appealed against HMRC’s tax   Read More…

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