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DS Parsons v HMRC

Business tax: Stunt performer: allowable deductions

In DS Parsons v HMRC (TC00421 – 31 March) an individual (P) worked as a self-employed stunt performer in films and television productions. In his tax returns he claimed deductions for the cost of a knee operation for chiropractic treatment for sports massage for dental treatment and for the cost of maintaining 'health and fitness'. HMRC issued assessments disallowing the deductions and P appealed. The First-Tier Tribunal reviewed the evidence in detail and allowed the appeal in part. Judge Staker observed that P had injured his knee while performing a stunt and needed the operation to continue performing similar work. On the evidence 'in a physically less demanding job he could have carried on working in the meantime' and 'it was only because of the particular demands of the kind of work that he does...

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