From 2006/07 to 2008/09 the taxpayer claimed a number of expenses as wholly and exclusively for the purposes of trade as a self-employed radio presenter. The expenses claimed included part of her expenses incurred for things such as clothing, cosmetics, hairdressing along with a proportion of her home office expenses. She also claimed travel costs from her home to the radio station as well as food and drink.

When the taxpayer began self employment she had sought the help of two HMRC officers who had advised her on her expenses and what she could claim against her self employment income. In particular she was told that she could claim costs relating to public appearances and that the cost of a meal could be claimed if she was more than 5 miles from her place of office.

Once HMRC enquired into her returns they sought to disallow some of the expenses.  Following this, the taxpayer appealed to the first tier tribunal on the grounds that she had been given misleading information by the HMRC officials she had received help from in completing her tax return when she first became self employed.

The appeal was allowed in part for 2006/07 but not for the following years because HMRC’s  incorrect advice had been pointed out to her.

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