[2002] EWHC 30 (Ch).

Chancery Division.

Patten J.

Judgment delivered 25 January 2002.

Income tax – Schedule E – Assessment – Travelling expenses – Taxpayer claimed deduction of expenses incurred in travelling to and from work and cost of maintaining office in part of home – General commissioners allowed deduction – Whether taxpayer satisfied conditions for allowable expenses – Income and Corporation Taxes Act 1988, s. 198(1), (1A), Sch. 12A.

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