Misinformed by HMRC

The taxpayer a self-employed radio presenter claimed various expenses in her tax returns for 2006/07 to 2008/009.

In her evidence to the First-tier Tribunal she explained that when she began her self-employment she had obtained help from two HMRC officers who had advised her about expenses she could claim against earnings.

As a result she included a proportion of her home as an office as well as the cost of clothing cosmetics hairdressing and accessories which the taxpayer said were incurred wholly and exclusively for the purpose of her business.

She also claimed the cost of travel between her home and the radio station and for food and drink. By concession for 2006/07 only the Revenue appeared to allow the travel expenditure.

The taxpayer said with regard to the wardrobe costs that an HMRC officer had...