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Mallalieu v Drummond: CA 1983

The taxpayer, a lady barrister, sought to set off against her liability to tax, the cost of purchasing clothing which she would only wear at court in accordance with professional requirements. The clothing although subdued consisted of perfectly ordinary articles of apparel suitable for everyday wear. But for the requirements of her profession that she … Continue reading Mallalieu v Drummond: CA 1983

MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores and Co: HL 23 Nov 1989

Expenditure does not qualify for deduction if the object of the expenditure was to serve another private purpose in addition to the business purpose for which it was purportedly incurred. HL Income Tax – Schedule D Case II – Computation of partnership profits – Large firm of Accountants – Reimbursement of removal expenses of partners … Continue reading MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores and Co: HL 23 Nov 1989