Court of Appeal (Civil division).

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

Ralph Gibson, Mann and Nolan L JJ.

Judgment delivered 15 March 1993.

Income tax – Schedule E – Relief for expenses – Newspapers and periodicals purchased by journalists – Cost reimbursed by employer – Whether expenditure was money wholly, exclusively and necessarily incurred in performance of duties of the employment – Income and Corporation Taxes Act 1970, sec. 189 (replaced by Income and Corporation Taxes Act 1988, sec. 198).

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