Griffiths (H.M. Inspector of Taxes) v Mockler(1) (1952-1955) 35 TC 135
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.
An Army officer appealed against an assessment to Income Tax under Schedule E in respect of his pay, claiming that, since he was compelled by King’s Regulations to be a member of his regimental mess, a deduction should be allowed under Rule 9, Schedule E, Income Tax Act, 1918, in respect of mess subscriptions which he was obliged to pay.