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TR Rogers and others v HMRC

In TR Rogers and others v HMRC [2021] UKFTT 458 (TC) (29 November 2021) the FTT found that expenses incurred in defending criminal prosecution of partners in a partnership was incurred wholly and exclusively for the purposes of the trade because the purpose was to protect the business (lease insurance and licences were at risk if the conviction stood) even though the consequence of the defence was also protecting the personal reputation of the partners.

Following a police undercover operation criminal charges had been brought against two of the partners in a family partnership operating a scrap metal business. Mr T Rogers was found not guilty. Mr S Rogers was found guilty of one count of attempting to conceal disguise or convert criminal property but appealed his conviction and was successful at the Court of Appeal. Legal costs of around £600 000 had been incurred...

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