03 June 2015

FTT Decision: Healey v HMRC

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
Oliver Conolly acted for HMRC.
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