SpC 601 (2007) McQueen v HMRC

Motor rallying costs of proprietor – Taxpayer won 

Case Summary:

The proprietor of a coach business engaged in motor rallying and claimed the expenditure as advertising and marketing costs. HMRC’s discovery assessments were held to be valid as the descriptions in the returns were imprecise. But after hearing Mr McQueen the Commissioner found that the motor rallying expenditure was incurred wholly and exclusively for the purposes of the coach trade and was allowable.