Fitzpatrick v Inland Revenue Commissioners and related appeals (No. 2); Smith (HMIT) v Abbott and related appeals.  BTC 66
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)).