Lord President Hope, Lord McCluskey and Lord Cullen.
Judgment delivered 14 February 1992.
Income tax – Schedule E – Relief for expenses – Newspapers and periodicals purchased by journalists out of allowance provided by employer – Whether expenditure was money wholly exclusively and necessarily incurred in performance of duties of employment – Income and Corporation Taxes Act 1970, sec. 189 (replaced by sec. 198 of the 1988 Act).