FTTTx Deductions from earnings from employment – whether employee obliged to incur expenditure as holder of the employment – whether the expenditure was incurred wholly, exclusively and necessarily in the performance of the duties of employment – appeal dismissed – section 336 ITEPA 2003
[2010] UKFTT 564 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 January 2022; Ref: scu.567543