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 and rigid. The expense had not been incurred in the performance of the duties. His duties had not obliged him to incur the expense. The supplements had been incurred in order to put him into a position where he could perform his duties. That was not enough.


Lightman J


Times 20-Jun-2001, Gazette 09-Aug-2001


Income and Corporation Taxes Act 1988 Sch E

Income Tax

Updated: 17 May 2022; Ref: scu.77805