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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Higginbottom & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 291 (TC) (04 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06521.html
Cite as: [2018] UKFTT 291 (TC)(04 June 2018), [2018] UKFTT 291 (TC)(4 June 2018)
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| Decision Number: | TC 06521 |
| Appellant: | Higginbottom, Critchley, Lyons |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Jonathan CANNAN |
| Date Of Decision: | 04/06/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | INCOME TAX - employment expenses - cleaning costs for work clothes - personal hygiene costs - section 336 ITEPA 2003 - whether expenses paid - whether wholly, exclusively and necessarily in performance of the duties of employment - appeals dismissed |