House of Lords.

Lord Keith of Kinkel, Lord Templeman, Lord Jauncey of Tullichettle, Lord Browne-Wilkinson and Lord Mustill.

Judgment delivered 17 February 1994.

Income tax – Schedule E – Relief for expenses – Allowance given by employers for journalists to purchase newspapers and periodicals read in their spare time – Whether expenditure by journalists was money wholly exclusively and necessarily incurred in the performance of duties of employment – Income and Corporation Taxes Act 1970, s. 189(1) (Income and Corporation Taxes Act 1988, s. 198(1)).

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