Lomax (H.M. Inspector of Taxes) v Newton(1) (1945-1953) 34 TC 558
HIGH COURT OF JUSTICE (CHANCERY DIVISION)–
17TH AND 21ST JULY, 1953
Income Tax, Schedule E – Deductions – Expenses – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule E, Rule 9.
A Territorial Army officer appealed against an assessment to Income Tax under Schedule E in respect of his pay, claiming that a deduction should be allowed under Rule 9, Schedule E, Income Tax Act, 1918, in respect of certain mess expenses, etc.