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C Huhtala v HMRC (No 2)

In C Huhtala v HMRC (No 2) (TC01775 – 7 February) a freelance journalist and author (H) decided to write a book entitled A Year on a Pontoon. He claimed a deduction for expenses 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 initially dismissed his appeal but the Upper Tribunal remitted the case for rehearing. At a subsequent hearing the First-tier Tribunal allowed the appeal in part holding that the cost of transporting the boat to France and the cost of purchasing maritime charts were allowable deductions. However expenditure on repairs ...

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