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) >> Paul Duckmanton v HMRC [2013] UKUT 305 (TCC) (4 July 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/305.html
Cite as: [2013] UKUT 305 (TCC)

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Paul Duckmanton v HMRC [2013] UKUT 305 (TCC) (4 July 2013)

"Income Tax – whether legal costs incurred by Appellant in defending criminal charges were incurred wholly and exclusively for the purposes of his trade – ‘purpose’ and ‘effect’ of incurring expenditure distinguished – s 74 ICTA 1988 and s 34 ITTIOA 2005 – question answered in negative by First-tier Tribunal – no error of law in determination of the FTT – appeal dismissed."

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