LLP CLAIM FOR DEDUCTION

摘要

Pefer Vaines v The Commissioners of Revenue & Customs [2013] UKFTT 576 (TC) considered an appeal by Mr Vaines against HMRC's denial of an expense deduction. Vaines worked in the London office of the law firm Haarmann Hemmelrath until 31 December 2005. In January 2008, Vaines made a payment of €300,000 (£251,734) to a German bank, Bayerische Landesbank, to release him from all claims to the bank relating to his connection with Haarmann Hemmelrath.