NO. 474.–IN THE HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

27TH FEBRUARY, 1924.

Income Tax, Schedule E – Deduction – Travelling expenses – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule E, Rule 9.

  A storekeeper employed by a shipbuilding company in Bideford contended that, owing to the abnormal shortage of houses in that town, he was compelled to take a house at some distance outside, and claimed to deduct from his salary the expenses of maintaining a motor-cycle to get to his work.

  The General Commissioners on appeal allowed the deduction sought.

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