The taxpayer was obliged to visit an office in Leeds once a week. He lived in Norfolk. He sought to set off the travel expenses against his schedule E Income Tax. As a home worker, he also sought the expenses of maintaining an office at home. Both requirements were imposed by his employers as part … Continue reading Kirkwood (Inspector of Taxes) v Evans: ChD 25 Jan 2002
Travel of consultant to and from home at weekends to place of work not deductible. A strict application of the travel to work expenses rules was correct for consultant. Citations: Gazette 24-Jan-1996, Times 28-Nov-1995 Statutes: Income and Corporation Taxes Act 1988 198(1) Jurisdiction: England and Wales Income Tax Updated: 05 June 2022; Ref: scu.83739
A clerk to the commissioners, though required to maintain an office for his post, could not set off the costs against tax, where the cost of interest payments on a mortgage to purchase the office were not wholly and exclusively incurred for that purpose. Citations: Times 25-May-1999, Gazette 03-Jun-1999 Statutes: Income and Corporation Taxes Act … Continue reading Baird v Williams (Inspector of Taxes): ChD 25 May 1999
The taxpayer, a general surgical registrar, had a contract, requiring him to attend training courses and to obtain a specialist training certificate in order to qualify as a consultant surgeon. Clause 6 of his contract recorded that he had been issued with a National Training Number and clause 7 provided that his appointment was dependent … Continue reading Revenue and Customs Commissioners v Decadt: ChD 2008
