Elderkin (H.M. Inspector of Taxes) v Hindmarsh. 1988 BTC 129
Judgment delivered 15 March 1988.
Income tax – Deductions under Sch. E – Living expenses – Taxpayer required to work away from home at sites designated by his employers received fixed living allowance – Living allowance formed part of emoluments – Whether amount of living allowance deductible – Income and Corporation Taxes Act 1970, sec. 189(1).