Whether a bank manager could set off against his tax, the costs of memberships of local clubs and organisation which he was expected to join as a condition of his emplyment.
Judges:
Lord Evershed MR, Harman KJ
Citations:
[1961] EWCA Civ 5, [1961] 3 All ER 129, [1961] 1 WLR 1095
Links:
Statutes:
Income Tax Act 1952 (th Sch p7
Jurisdiction:
England and Wales
Income Tax
Updated: 26 November 2022; Ref: scu.262812