Christopher Huhtala v The Commissioners for HM Revenue and Customs: [2011] UKUT 419 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp on 26 September 2011.
Read the full decision in .
INCOME TAX 鈥� relief for expenditure 鈥� ITTOIA s 34 鈥� whether expenditure wholly and exclusively incurred for purposes of trade 鈥� inadequate findings of fact by First-tier Tribunal 鈥� appeal allowed and case remitted to First-tier Tribunal for re-hearing.