Mr THK Everett.

Decision released 30 November 1995.

Income tax – Deduction in computing profits – Deduction of wages paid to taxpayer’s wife – PAYE was not operated, no evidence of receipt by wife, nor any record of payments in accounts – Sums claimed could not be deducted – Appeal dismissed – Taxes Management act 1970, s. 33; Finance Act 1989, s. 43.

Mr Khan, accountant, of Khan & Co for the taxpayer.

Mr PA Steed, inspector of taxes.

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