SIMPSON (H.M. INSPECTOR OF TAXES) v TATE.(1) (1923-25) 9 TC 314
NO. 515.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–
11TH MARCH, 1925.
Income Tax, Schedule E – Deduction – Subscriptions to professional societies – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule E, Rule 9.
A County Medical Officer claimed to deduct his subscriptions to certain professional societies in the computation of his liability to Income Tax under Schedule E in respect of his salary. It was not a condition of his employment that he should be a member of these societies, but such membership is customary for County Medical Officers. p. 315 →