Huhtala v Revenue and Customs Commissioners.  BTC 1,882
 UKUT 419 (TCC).
Upper Tribunal (Tax and Chancery Chamber).
Judge Colin Bishopp.
Decision released 26 September 2011.
Income tax – Relief for expenditure – Author and journalist – Premises costs – Whether certain expenditure wholly and exclusively incurred for purposes of trade – Inadequate findings of fact by First-tier Tribunal – Appeal allowed and case remitted for re-hearing – Income Tax (Trading and Other Income) Act 2005, s. 34.