Chancery Division.

Laddie J.

Judgment delivered 11 May 1999.

Income tax – Sch. E – Clerk to general commissioners – Requirement that clerks provide office and staff for purposes of carrying out the duties of employment – Taxpayer purchased properties with mortgage finance – Part of the properties used for the purposes of his employment as clerk – Whether proportion of mortgage interest deductible from emoluments of employment – Income and Corporation Taxes Act 1988, s. 198.

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