In Huhtala v HMRC (Upper Tribunal – 13 October) a freelance journalist and author (H) decided to write a book entitled ‘A Year on a Pontoon’.
He claimed a deduction for expenses of £10 000 incurred in moving a boat which he owned to southern France and living there for a year.
HMRC rejected the claim on the basis that the expenditure had not been wholly and exclusively incurred for the purpose of his profession as an author but was partly incurred for personal reasons. H appealed.
The First-tier Tribunal dismissed his appeal finding that ‘the expenses incurred had a duality of purpose’ but the Upper Tribunal remitted the case for rehearing.
Judge Bishopp held that it appeared that the First-tier Tribunal had erred in law by failing to consider ITTOIA 2005 s 34(2).
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In Huhtala v HMRC (Upper Tribunal – 13 October) a freelance journalist and author (H) decided to write a book entitled ‘A Year on a Pontoon’.
He claimed a deduction for expenses of £10 000 incurred in moving a boat which he owned to southern France and living there for a year.
HMRC rejected the claim on the basis that the expenditure had not been wholly and exclusively incurred for the purpose of his profession as an author but was partly incurred for personal reasons. H appealed.
The First-tier Tribunal dismissed his appeal finding that ‘the expenses incurred had a duality of purpose’ but the Upper Tribunal remitted the case for rehearing.
Judge Bishopp held that it appeared that the First-tier Tribunal had erred in law by failing to consider ITTOIA 2005 s 34(2).
...
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