In HMRC v Healy (Upper Tribunal – 31 July) a professional actor (H) who lived in Cheshire with his wife accepted a role in a play at a London theatre. He rented a flat which was just over a mile from the theatre. He claimed a deduction of £32 503 in respect of the rent of the flat and also claimed deductions of £8 174 in respect of travelling (by taxi) and subsistence (meals in restaurants). HMRC rejected the claim and H appealed. The First-tier Tribunal (FTT) held that the expenditure on restaurant meals was not wholly and exclusively for the purpose of his profession and H had not submitted sufficient evidence in support of his claim for taxi fares so these items were not deductible. With regard to the rent of the flat Judge King allowed H’s appeal but...
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In HMRC v Healy (Upper Tribunal – 31 July) a professional actor (H) who lived in Cheshire with his wife accepted a role in a play at a London theatre. He rented a flat which was just over a mile from the theatre. He claimed a deduction of £32 503 in respect of the rent of the flat and also claimed deductions of £8 174 in respect of travelling (by taxi) and subsistence (meals in restaurants). HMRC rejected the claim and H appealed. The First-tier Tribunal (FTT) held that the expenditure on restaurant meals was not wholly and exclusively for the purpose of his profession and H had not submitted sufficient evidence in support of his claim for taxi fares so these items were not deductible. With regard to the rent of the flat Judge King allowed H’s appeal but...
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