[2011] 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.

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