Schedule D
Assessment on proprietor of business
British subject taxed on US pension
Case Law –
Aspin v. Estill (H.M.I.T.). [1986] BTC 279
Christmas tree plantation
Contract of employment, provision of catering services
Deductions
Finance lease rental payments
Case Law –
Gallagher v. Jones (HM Inspector of Taxes); Threlfall v. Jones (HM Inspector of Taxes). [1993] BTC 310
;
Gallagher v. Jones (HM Inspector of Taxes); Threlfall v. Jones (HM Inspector of Taxes). [1993] BTC 92
Subsistence and use of home
Fees
Freelance film technicians
Case Law –
Hall (HM Inspector of Taxes) v. Lorimer. [1992] BTC 424
;
Hall (HM Inspector of Taxes) v. Lorimer. [1993] BTC 473
Gangmasters
Loans realised at loss
Relocation expenses not deductible expenditure
Case Law –
MacKinlay (H.M. Inspector of Taxes) v. Arthur Young McClelland Moores & Co. [1986] BTC 398
Travelling expenses, doctor's part-time hospital work/attendance at seminars abroad