Chancery Division.

[The appeal against this decision is reported at [1993] BTC 138.]

Hoffmann J.

Judgment delivered 27 November 1991.

Income tax – Schedule E – Relief for duties performed abroad – Short absences – Airline pilot – Relief granted for for over 100 days abroad during each year of assessment up to 1984-85 – Whether taxpayer entitled to relief for a number of rest days proportionate to number of working days spent abroad – Income and Corporation Taxes Act 1970, sec. 184(1) (sec. 132 of the 1988 Act); Finance Act 1977, Sch. 7, para. 2(1) (relief for short absences abolished by Finance Act 1984).

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