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Lights, camera, taxation

09 March 2006
Issue: 4048 / Categories: Forum & Feedback

My client is a self-employed camera operator, whose home is in Glasgow. However, in the near future, he will be working for six weeks on a TV programme in Edinburgh. Due to intensive working hours, including night shoots and early morning filming, it will necessary to stay in Edinburgh, but the TV company will not be paying any expenses and my client intends to rent accommodation as it will be cheaper than a hotel. Will the costs of renting — rent, heat and light, insurance, etc. — be an allowable deduction?
The costs are wholly, necessarily and exclusively, etc.

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