HIGH COURT OF JUSTICE–

29TH, 30TH APRIL, 1952

COURT OF APPEAL–

24TH AND 30TH JULY, AND 30TH OCTOBER, 1952

Income Tax, Schedule D, Case II – Deduction – Travelling expenses – Barrister carrying on his profession partly at home and partly at chambers.

  A barrister exercised his profession partly at his chambers in London and partly at home. When the courts were sitting he did the greater part of his work at his chambers but at other times he worked at home except for an occasional journey to his chambers. He claimed a deduction for Income Tax purposes in respect of the expenses incurred in travelling between his home and his chambers.

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