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The ‘kneed’ for an expense

18 May 2010 / Richard Curtis
Issue: 4255 / Categories: Comment & Analysis
RICHARD CURTIS reflects on when you can reduce your tax bill with a claim for medical expenses

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...

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