A clerk to the commissioners, though required to maintain an office for his post, could not set off the costs against tax, where the cost of interest payments on a mortgage to purchase the office were not wholly and exclusively incurred for that purpose.
Citations:
Times 25-May-1999, Gazette 03-Jun-1999
Statutes:
Income and Corporation Taxes Act 1988 198(1)
Income Tax
Updated: 18 May 2022; Ref: scu.78087
