Chancery Division.

Judgment delivered 30 October 1981.

Income tax – Schedule E emoluments – Teacher’s travelling allowance – Rate of allowance based on estimate of mileage expenses – Travel to attend non-compulsory meetings with parents – Whether allowance subject to tax – Income and Corporation Taxes Act 1970 – Sch. E, Case I.

  This was an appeal by the Crown from the finding of the General Commissioners that travel allowance payments received by the taxpayer were not emoluments from her employment assessable to tax under Sch. E.

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