The House of Lords in Pook v Owen 45 TC 571 decided by a bare majority that a mileage allowance paid to a part-time hospital doctor to cover the cost of travel from his place of practice to the hospital did not constitute an emolument even though connected with the discharge of the duties of his employment. (The expenses paid did not in fact cover the actual cost of the entire journey, with the result that the taxpayer sought, under the predecessor of ITEPA 2003, s. 337, to deduct the excess of costs over allowance from his earnings. He succeeded on this point also.)

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