Chancery Division.

Arden J.

Judgment delivered 7 November 1995.

Income tax – Sch. E – Deduction of expenses – Taxpayer ran company which was registered at his home Company agreed to supply services to client Taxpayer travelled between home and client’s premises Whether travel between taxpayer’s home and client’s premises could be deducted – Income and Corporation Taxes Act 1988, s. 198(1).

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