House of Lords.

Lord Hoffmann, Lord McKay of Clashfern, Lord Clyde, Lord Hutton and Lord Hobhouse of Woodborough.

Judgment delivered 17 June 1999.

Income tax –Sch. D, Case I – Deduction of expenses – Stockbroker incurred legal costs in defending allegations of infringement of Stock Exchange regulations – Whether legal costs were deductible from profits of stockbroker’s trade – Income and Corporation Taxes Act 1970, s. 130(a) (Income and Corporation Taxes Act 1988, s. 74(1)(a)).

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