The first-tier tribunal has allowed an appeal in part for an author to claim expenses relating to relocating his boat to southern France against his self-employment income.
The case of C Huhtala v HMRC [TC 1775] involved a freelance journalist and author who decided to write a book entitled 'A Year on a Pontoon' about living on a boat.
Huhtala claimed a deduction for expenses of £10,000 from mooring and moving his boat to Port Grimaud and living there for a year.
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