Actor Tim Healy has lost the latest round of a fight with the taxman over a London flat he rented while appearing in Billy Elliot the Musical.
Healy, 63, who comes from Newcastle upon Tyne, said he should not have to pay income tax on money he spent on accommodation while appearing at the Victoria Palace Theatre in London ten years ago. He said money spent on accommodation was incurred for the "purposes of his profession''.
Officials at HM Revenue & Customs disagreed. They argued that the London flat was his ''base'' at the time and said he should therefore pay tax.
Specialist tax judges have analysed the issue several times. A tax tribunal initially ruled in favour of Healy, who is best known for his appearance in Auf Wiedersehen, Pet - a television comedy about British workmen abroad.
But a tax appeal tribunal then decided that the first tribunal had made a legal error and said the case should be re-examined.
Now a tribunal has ruled against Healy - following a further hearing.
Detail of the latest stage of the fight has emerged in a written ruling following a hearing in North Shields, Tyne and Wear.
Judges heard that he had rented a flat about a mile from the theatre for a year - at a rent of nearly £900 a week.