Source: All England Reporter
Publisher Citation: [2002] All ER (D) 233 (Jan)
Neutral Citation: [2002] EWHC 30 (Ch)
Court: Chancery Division

Patten J

Representation Kate Selway (instructed by the Solicitor of Inland Revenue) for the appellant.
  The respondent appeared in person.
Judgment Dates: 25 January 2002


Income tax - Emoluments from office or employment - Expenses wholly, exclusively and necessarily incurred - Travelling expenses - 'Ordinary commuting' - Whether taxpayer entitled to deduct expenses - s 198(1), 198(1A)(b).

The Case

The court allowed an appeal by the Revenue against a decision of the General Commissioners in which they decided that the taxpayer was entitled to deduct for the purposes of determining his liability to income tax expenses and office expenses incurred by him.

Practice Areas

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