Chancery Division.

Vinelott J.

Judgment delivered 17 March 1989.

Income tax – Schedule E – Travelling expenses between director’s home and company’s clients’ premises – Expenses reimbursed by company – Whether incurred wholly, exclusively and necessarily in performance of his duties – Income and Corporation Taxes Act 1970, sec. 189 (now Income and Corporation Taxes Act 1988, sec. 198); Finance Act 1976, sec. 60 (now Income and Corporation Taxes Act 1988, sec. 153).

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