[2018] UKFTT 0462 (TC)

Judge Guy Brannan, Michael Bell ACA CTA

Decision released 11 July 2018

Income tax – Deductibility of expenses by exotic dancer – Travelling expenses – Horton v Young (HMIT) (1970) 47 TC 60 considered – Deductibility of clothing and underwear – Mallalieu v Drummond (HMIT) [1983] BTC 380 considered – Deductibility of other items including cosmetics and hair extensions.

  

  

  Jack Maunders, Dinsdale Young Consultants Limited, appeared for the appellant

  Christine Cowan, Presenting Officer, appeared for the respondents

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