{"version":"1.0","provider_name":"Beyond Compliance: Technical &amp; Advisory Insights","provider_url":"https:\/\/www.taxpartnersuk.com\/blog","author_name":"Tax Partners","author_url":"https:\/\/www.taxpartnersuk.com\/blog\/author\/tax_partner\/","title":"Legal costs for defamation proceedings  -business expense - Beyond Compliance: Technical &amp; Advisory Insights","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"rFh7CySAMP\"><a href=\"https:\/\/www.taxpartnersuk.com\/blog\/legal-costs-for-defamation-proceedings-business-expense\/\">Legal costs for defamation proceedings   -business expense<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxpartnersuk.com\/blog\/legal-costs-for-defamation-proceedings-business-expense\/embed\/#?secret=rFh7CySAMP\" width=\"600\" height=\"338\" title=\"&#8220;Legal costs for defamation proceedings   -business expense&#8221; &#8212; Beyond Compliance: Technical &amp; Advisory Insights\" data-secret=\"rFh7CySAMP\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.taxpartnersuk.com\/blog\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"First-tier Tribunal [2011] UKFTT TC01552 The appellant company was issued a closure notice by HMRC after an enquiry in to the legal costs incurred by the company to defend the reputation of the company and its sole director for the year ended 30 June 2008 amounting to about \u00a3460,000. The closure notice did recognise that [&hellip;]"}