Hartley Foster and Martin Caplice from the Tax Investigations and Disputes Team at DLA Piper comment on Madeley & Finnigan v HMRC
In May 2006 a case was heard before the Special Commissioner Mr Nowlan. It concerned two television presenters who had claimed deductions in respect of fees which they had paid to their agent. HMRC had rejected the claims on the basis that the presenters were not within the definition of 'entertainers' in what was Income and Corporation Taxes Act 1988 (ICTA) s 201A (now Income Tax (Earnings and Pensions) Act 2003 (ITEPA) s 352(4)). The Special Commissioner accepted that they were and allowed their appeal: Madeley & Finnigan v HMRC (SpC 547 unreported 8 June 2006). By that summary the case...
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Hartley Foster and Martin Caplice from the Tax Investigations and Disputes Team at DLA Piper comment on Madeley & Finnigan v HMRC
In May 2006 a case was heard before the Special Commissioner Mr Nowlan. It concerned two television presenters who had claimed deductions in respect of fees which they had paid to their agent. HMRC had rejected the claims on the basis that the presenters were not within the definition of 'entertainers' in what was Income and Corporation Taxes Act 1988 (ICTA) s 201A (now Income Tax (Earnings and Pensions) Act 2003 (ITEPA) s 352(4)). The Special Commissioner accepted that they were and allowed their appeal: Madeley & Finnigan v HMRC (SpC 547 unreported 8 June 2006). By that summary the case...
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