Paul Duckmanton v The Commissioners for HM Revenue and Customs: [2013] UKUT 0305 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 4 July 2013.

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Income Tax 鈥� whether legal costs incurred by Appellant in defending criminal charges were incurred wholly and exclusively for the purposes of his trade 鈥� 鈥榩urpose鈥� and 鈥榚ffect鈥� of incurring expenditure distinguished 鈥� s 74 ICTA 1988 and s 34 ITTIOA 2005 鈥� question answered in negative by First-tier Tribunal 鈥� no error of law in determination of the FTT 鈥� appeal dismissed.

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Published 1 December 2016