Chancery Division.

Judgment delivered 25 November 1987.

Income tax – Workers supplied by agencies – Agency work treated as taxable under Sch. E – Self-employed doctor took locum work through agency – Whether travelling and other expenses could be deducted – Finance (No. 2) Act 1975, sec. 38.

  This was an appeal against the decision of the General Commissioners for Chelmsford that only expenses permitted by the Income and Corporation Taxes Act 1970, sec. 189 could be deducted from earnings taxable under Sch. E by virtue of the Finance (No. 2) Act 1975, sec. 38 (workers supplied by agencies).

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