Ansell (Inspector of Taxes) v Brown: ChD 23 May 2001
A professional rugby player bought and consumed dietary supplements to make it easier to maintain the physical standards required by his employers. He claimed the cost of the supplements against his income tax. The commissioners allowed his claim, and the revenue appealed. Held: The commissioners had erred. The requirements for the deduction were stringent, exacting … Continue reading Ansell (Inspector of Taxes) v Brown: ChD 23 May 2001