[2011] UKFTT 664 (TC)

The owner of a haulage business who had successfully defended a charge of gross negligence manslaughter after his vehicle had accidentally killed a pedestrian could not deduct his legal expenses as having been wholly and exclusively incurred for the purposes of his trade. Although his conviction would have negatively affected his business by making it more difficult to regain his operators' licence, his main purpose had been to protect his liberty.

FTT (Tax) (Judge Michael Connell, Robert Barraclough)


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