TaxPersonal TaxEmms tackled over tax appeal

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

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

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