Expenditure incurred by an employee directly mainly to keep himself qualified to do his work. Reading of newspapers is an necessary part of a journalist’s occupation and the cost of buying them is a deductible expense. Citations: Gazette 22-Jan-1992 Statutes: Income and Corporation Taxes Act 1988 s198 (1) Jurisdiction: England and Wales Income Tax Updated: … Continue reading Smith (Inspector of Taxes) v Abbott; Same v Holt; Same v Scovell Etc: ChD 22 Jan 1992