Court of Appeal.

[The appeal against this decision is reported at [1989] BTC 587.]

Judgment delivered 29 January 1988.

Income tax – Partnership – Computation of profits – Deduction – Payment of removal expenses of partners in accountancy firm required to move to another branch of firm – Whether expenditure incurred wholly and exclusively for purposes of profession – Income and Corporation Taxes Act 1970, sec. 130(a).

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