Dr John F Avery Jones.

Decision released 30 January 2003.

Income tax – emoluments – travelling expenses – deduction of home to work travel – supply teacher – nature of the job required an office at home – travel not allowable – Income and Corporation Taxes Act 1988, s. 198.


A supply teacher was not entitled to deduct from the emoluments of her employment the cost of travelling from her home office to the schools at which she worked since she had failed to establish that her duties were required to be performed in two specific locations.


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