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TJ Moore v HMRC

In TJ Moore v HMRC (TC01373 – 22 August) a self-employed musician had had a reasonable income during the 1990s but his income declined after 2001 and he subsequently began working as a music teacher.

In his 2006/07 tax return he claimed a loss of £6 181.

HMRC began an enquiry and discovered that 94% of his trading income derived from his work as a music teacher.

They issued an amendment disallowing much of the expenses which M had claimed on the basis that he was no longer trading as a musician and should be treated as a teacher.

M appealed contending that he was continuing to trade as a musician despite the decline in his income.

The First-tier Tribunal accepted this contention and allowed his appeal in part.

Judge Brooks held that ‘despite the significant fall in...

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