Emms tackled over tax appeal
Simon Emms, the 18 stone Northampton Saints prop forward, has been kicked into touch over his attempt to claim the cost of protein shakes and muscle supplements against his tax bill
Simon Emms, the 18 stone Northampton Saints prop forward, has been kicked into touch over his attempt to claim the cost of protein shakes and muscle supplements against his tax bill
Emms took his case to the Special Commissioners where he argued that because
he had to consume 4500 calories a day (the average male only needs 3000) to meet
the physical requirements of a front row forward, he should be allowed to offset
the cost of extra food and supplements against tax.
Chairman Michael Tildesley ruled that there was a ‘duality of purpose’ in
regards to the consumption of the supplements and extra food: ‘The expenditure
…secured enduring health benefits for the appellant …the expenditure was not
incurred exclusively for employment,’ Tildesley said in his judgment.
Grant Thornton tax partner Mike Warburton, a confessed rugby fan, said props
were ‘unique physical specimens’ and said it was a pity Emms had lost his case.
See
financeandtaxtribunals.gov.uk/Aspx/view.aspx?id=3750
The numbers you crunch tell a story. Your expertis...
16yEmbracing user-friendly AP systems can turn the tide, streamlining workflows, enhancing compliance, and opening doors to early payment discounts. Read...
View articleOrganisations can enhance their financial operations' efficiency, accuracy, and responsiveness by adopting platforms that offer them self-service cust...
View articleIn a world of instant results and automated workloads, the potential for AP to drive insights and transform results is enormous. But, if you’re still ...
View resourceDiscover how AP dashboards can transform your business by enhancing efficiency and accuracy in tracking key metrics, as revealed by the latest insight...
View articleHMRC sees the profit or loss made on buying and selling of exchange tokens as within the charge to Capital Gains Tax (CGT). Read More...
View articleThe recent IR35 case involving former Liverpool footballer and Sky Sports presenter, Phil Thompson, has drawn attention to the complexities and implic...
View articleFrom January 1, 2024, HMRC will implement new tax rules affecting individuals who sell items on platforms like Etsy, Depop, and Vinted. The new regula...
View articleHMRC reveal a small majority of people are soldiering a significant proportion of income and capital gains tax, following FOI request. Data has reigni...
View articleSteven Pinhey, technical officer at the Association of Taxation Technicians (ATT), considers how the rules on deductible expenses work in a social med...
View articleATT technical officer, David Wright, considers the implications of HMRC’s decision to remove employees with income between £100,000 and £150,000 from ...
View articleThis was the fourth largest borrowing year since records began in 1993 Read More...
View articleATT technical officer, David Wright, provides an overview of the welcome relaxation to CGT provisions for separating couples looking to transfer asset...
View article