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JCL Agnew v HMRC

In JCL Agnew v HMRC (TC00566 – 13 July) a married woman was a qualified beautician. She had given up work in order to have children but subsequently began to give manicures and pedicures from the matrimonial home. Her husband (J) who was an employee submitted tax returns claiming loss relief against his employment income. HMRC began an enquiry and rejected the loss claims on the basis that it did not appear that the couple were carrying on any trade and if they were it was not being conducted on a commercial basis.

They issued assessments for 2003/04 to 2005/06 and amendments to J’s self-assessments for 2006/07 to 2008/09. J appealed contending that he was the proprietor of the trade that his wife was his employee that he paid her wages which were covered by her personal allowance and...

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