The taxpayer was a councillor who received allowances totalling £11 500 a year which were accepted as taxable.
He claimed deductions of £2 006 in respect of the use of his home as an office £1 200 for expenditure on communications to his constituents and sums in respect of childminding costs and various subscriptions and publications.
HMRC allowed a deduction in respect of the use of a room as an office but rejected the remainder of the claim. The taxpayer appealed.
The First-tier Tribunal increased the allowance in respect of use of a room and ruled the deduction for communications should be allowed. It dismissed the appeal in respect of childcare and subscriptions.
The taxpayer asked for a review of the decision. The tribunal agreed to set aside its decision in TC986 on grounds of irregularity.
At the second hearing the judge said the...
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