United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Huhtala v HMRC [2011] UKUT 419 (TCC) (26 September 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/419.html
Cite as: [2011] STC 2226, [2011] BTC 1882, [2011] STI 2998, [2011] UKUT 419 (TCC)

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Christopher Huhtala v HMRC [2011] UKUT 419 (TCC) (26 September 2011)

INCOME TAX – relief for expenditure – ITTOIA s 34 — whether expenditure wholly and exclusively incurred for purposes of trade – inadequate findings of fact by First-tier Tribunal – appeal allowed and case remitted to First–tier Tribunal for re-hearing

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