Defending criminal charges not
tax deductible, KPMG partner calls on government to simplify and modernise
tax system, relief for sponsorship payments, GAAR panel named, delay
for FATCA implementation, HMRC wins DV3 appeal
Round-up
Defending criminal charges not deductible
In Paul Duckmanton v R & C Commrs [2013] UKUT 0305 (TCC) the taxpayer, the owner of an unincorporated car transport
business, was charged with gross negligence, manslaughter and two
counts of attempting to pervert the course of justice after a vehicle
driven by one of the taxpayer's drivers was involved in a road accident
killing a pedestrian.
The taxpayer admitted that a number of vehicle maintenance records
had been falsified to conceal the workshop's struggle to keep up with
a mandatory maintenance programme for all his 18 car transporters.
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