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Income tax – Deduction in computing profits. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer geriatrician against a decision of the First-tier Tribunal (Tax and Chancery Chamber) (FTT) in which the FTT had decided that certain travel expenses claimed by the taxpayer in respect of his private practice as a self-employed medical practitioner were not deductible. The tribunal took the view that those non-deductible travel expenses had not been 'wholly and exclusively' incurred for the purposes of the taxpayer's private practice as required by s 34 of the Income Tax (Trading and Other Income) Act 2005.
Income tax – Deduction in computing profits. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer geriatrician against a decision of the First-tier Tribunal (Tax and Chancery Chamber) (FTT) in which the FTT had decided that certain travel expenses claimed by the taxpayer in respect of his private practice as a self-employed medical practitioner were not deductible. The tribunal took the view that those non-deductible travel expenses had not been 'wholly and exclusively' incurred for the purposes of the taxpayer's private practice as required by s 34 of the Income Tax (Trading and Other Income) Act 2005.
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