Chancery Division.

Sir Mervyn Davies.

Judgment delivered 9 July 1993.

Income tax – Schedule D – Expenditure – Subsistence and use of home when working in London – Whether deductible – Income and Corporation Taxes Act 1988, sec. 74(a).

  This was an appeal by the Revenue from a decision of the general commissioners for New Forest West that expenditure incurred by the taxpayer for subsistence, for storage of tools at his lodgings and for ‘use of home’ while he was working in London was deductible from his Sch. D profits as a ceiling fixer.

  Held, allowing the Revenue’s appeal:

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.