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David McKnight (Inspector of Taxes) v Sheppard: CA 7 May 1997

Legal expenses incurred by a professional in defending disciplinary proceedings are deductible from taxable profits. Citations: Times 12-May-1997, [1997] EWCA Civ 1627 Statutes: Income and Corporation Taxes Act 1970 130(a) Jurisdiction: England and Wales Citing: Appeal From – McKnight (Inspector of Taxes) v Sheppard; Sheppard v McKnight ChD 21-May-1996 Legal costs and fines not deductible … Continue reading David McKnight (Inspector of Taxes) v Sheppard: CA 7 May 1997

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