Hartley Foster and Martin Caplice from the Tax Investigations and Disputes Team at DLA Piper, comment on Madeley & Finnigan v HMRC
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...
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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
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...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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