Court of Session (Inner House).

[The appeal against this decision is reported at [1994] BTC 66.]

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).

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