Michael Tildesley OBE

Decision released 14 February 2008

Income tax – employment income – expenses – costs of additional food, nutritional supplements and medicines of professional rugby union prop forward – whether deductible as incurred exclusively and necessarily in the performance of duties – appeal dismissed.

HEADNOTE

A special commissioner decided that expenditure by a professional rugby player on additional food, nutritional supplements and medicines was not incurred exclusively and necessarily in the performance of his duties of employment.

Facts

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