KEY POINTS
- A stuntman claims a deduction for medical expenses.
- HMRC’s arguments based on decided cases.
- Is there a dual purpose and does the expense have a ‘special characteristic?
- The comparison with Mallalieu v Drummond.
- Is the decision the thin end of the wedge?
Did I ever tell you about my time as a film star? OK I may have ended up as they say on the cutting room floor but then so did Kevin Costner in The Big Chill and that won’t have been the first or last time I’ve ended up in that position.
And what an experience the roar of the crowd the heat of the lights then ‘camera and ‘action’. Okay I was only an extra and as I...
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