HMRC v Tim Healy [2013] UKUT 337 (TCC) (25 July 2013)
"Income Tax – deductions for rent payable under tenancy agreement for a nine month period whilst actor appeared in stage production - were these wholly and exclusively incurred for the purposes of his profession – incorrect test applied by First-tier Tribunal – case remitted"
A HTML version of this file is not available click here or view below the pdf version : 337.pdf