Practice and Procedure

PAUL DUCKMANTON v REVENUE & CUSTOMS COMMISSIONERS (2013)

PUBLISHED July 4, 2013
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[2013] UKUT 305 (TCC)

The First-tier Tribunal had been entitled to conclude that a business owner's costs of defending a criminal charge of gross negligence manslaughter could not, for tax purposes, be deducted from the profits of his business, because his defence had been conducted primarily to protect his liberty and personal reputation.

UT (Tax) (Henderson J)

04/07/2013

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