Legislation: CAA 2001, s. 23 (list C, item 8, 11 and 12), 27, 33 and 63(5)

Key case law:

Cole Brothers Ltd v Phillips [1982] BTC 208

Carr v Sayer [1992] BTC 286

Bradley v London Electricity plc [1996] BTC 95

Lord Hanson v Mansworth (HMIT) (2004) Sp C 410

HMRC material:


This heading is divided into two categories. The reason for this is that special, and strict, rules apply to certain expenditure on personal security measures. Where these special rules do not provide tax relief then the expenditure must be considered on general principles.

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