Accommodation costs incurred by an actor were not ‘wholly and exclusively’ incurred for the purposes of his profession.
Background
The appellant, a self-employed actor based in Cheshire, performed in the musical ‘Billy Elliot’ in London during the tax year 2005/06. In his tax return for that year, he claimed (among other things) expenditure of £32,503 for the rent of a flat near the theatre in London where he was performing.
The Billy Elliot performer’s contract did not oblige the appellant to devote himself exclusively to the theatre production, and he was free to undertake other commitments. The appellant's involvement in the production ended in December 2005, and he left the flat in London at the same time.
It would not have been possible for the appellant to travel back to his home in Cheshire between performances, and he therefore needed to
