Higginbottom & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 291 (TC) (04 June 2018)

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First-tier Tribunal (Tax)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06521.html
Cite as: [2018] UKFTT 291 (TC)(4 June 2018), [2018] UKFTT 291 (TC)(04 June 2018)

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Decision Number:	TC 06521
Appellant:	Higginbottom, Critchley, Lyons
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Jonathan CANNAN
Date Of Decision:	04/06/2018
Main Category:	INCOME TAX/CORPORATION TAX
Main Subcategory:	Penalty
Notes:	INCOME TAX - employment expenses - cleaning costs for work clothes - personal hygiene costs - section 336 ITEPA 2003 - whether expenses paid - whether wholly, exclusively and necessarily in performance of the duties of employment - appeals dismissed

PDF Copy: [2018] UKFTT 291 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06521.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Higginbottom & Ors v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 291 (TC) (04 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06521.html Cite as: [2018] UKFTT 291 (TC)(4 June 2018), [2018] UKFTT 291 (TC)(04 June 2018)