Leonard v Blanchard (HM Inspector of Taxes).  BTC 138
Court of Appeal (Civil Division).
Nourse, Stuart Smith and Mann L JJ.
Judgment delivered 10 February 1993.
Income tax – Schedule E – Relief for duties performed abroad – Short absences – Whether proportion of remuneration attributable to qualifying days to be calculated by reference to 365 days or to number of days worked during the year – Finance Act 1977, Sch. 7, para. 2(1).