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Ms L Stones v HMRC

In Ms L Stones v HMRC (TC01806 – 27 February) a self-employed radio presenter (S) claimed deductions for expenditure on clothing cosmetics hairdressing and subsistence expenses. HMRC issued amendments to her returns for 2006/07 to 2008/09 disallowing the deductions. S appealed contending that when she began self-employment in 2001 she had been informed by a HMRC officer (C) that she could claim a deduction where she spent money for the specific purpose of making public appearances and that she could claim subsistence expenses if she was working at least five miles away from her normal place of work. The First-tier Tribunal accepted S’s evidence holding that as a matter of law the expenditure was not deductible applying the principles laid down in Mallalieu v Drummond [1983] STC 665 and Caillebotte v Quinn [1975] STC 265 but...

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