[The appeal against this decision is reported at [1999] BTC 228.]

Mr DA Shirley.

Decision released 8 May 1997.

Income tax – Taxpayer held office of clerk to general commissioners – Interest paid on money borrowed for purchase of office accommodation – Whether interest paid constituted money wholly, exclusively and necessarily expended in the performance of the duties of clerk to the commissioners – Whether deductible from emoluments – Appeal dismissed – Income and Corporation Taxes Act 1988, s. 198.

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