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Tim Healy v HMRC

In Tim Healy v HMRC [2015] UKFTT 233 (28 May 2015) the FTT found that rental payments made by an actor were not deductible.

Mr Healy was an actor who lived in Cheshire but had performed in a musical in London. The FTT had allowed his appeal against HMRC’s refusal to allow a deduction for accommodation expenses. The UT had set aside the FTT’s decision and remitted the case to it for a fresh hearing.

The UT had pointed out that the FTT should have considered whether the sole purpose for renting the flat had been in order to carry on the actor’s profession. Therefore it was necessary to establish on a subjective basis what had been in Mr Healy’s mind when he had entered into the tenancy agreement.

The FTT found that Mr Healy had a dual purpose when taking the flat. One purpose had...

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