BOWERS (Surveyor of Taxes) v HARDING.(1) (1890-1898) 3 TC 22
NO. 137.–HIGH COURT OF JUSTICE (QUEEN’S BENCH DIVISION).
5TH FEBRUARY 1891.
Income Tax – Schedule E. – Deduction from Profits. – Expenses. – A man and his wife are appointed master and mistress of a national school at a joint salary. The master claims a deduction of 30l. in respect of the cost of a domestic servant employed to carry on the duties of his household while his wife is engaged at the school.
Held, that this is not an expense incurred in the performance of the duties of the offices of master and mistress of the schools.