||All England Reporter
|| All ER (D) 233 (Jan)
|| EWHC 30 (Ch)
||Kate Selway (instructed by the Solicitor of Inland Revenue) for the appellant.
||The respondent appeared in person.
||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 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.
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