A bricklayer sought to set against his income tax, the expenses of travelling to and from his home to work.
Held: The taxpayer travelled from home to sites within a 55 mile radius. The home was his base of operations, and the expenses were allowed. There was ‘the greatest difficulty drawing a line or indicating theoretical distinctions between expenses of travelling from home in cases such as those of itinerant traders’.
Judges:
Stamp LJ
Citations:
[1972] Ch 157
Jurisdiction:
England and Wales
Citing:
Followed – Newsom v Robertson ChD 30-Apr-1952
Mr Newsom, a practising barrister sought to set off against his income, the expenses of travelling between his home and his chambers in London. The Inspector appealed the decision of the commissioners that he could do so. The rule required that the . .
Cited by:
Cited – Powell v Jackman (Inspector of Taxes) ChD 10-Mar-2004
The taxpayer was a milkman. He sought to set off against his liability to income tax, the expenses of his daily journey between his home and the depot from which he collected the milk for distribution.
Held: The only test was whether the . .
Cited – Sargent v Barnes ChD 1978
The dental surgeon taxpayer travelled to his dental surgery from home by car every day, a distance of about 11 miles. He also maintained a laboratory where a dental technician worked, about 1 mile from his home and almost directly on the route . .
Cited – Samadian v Revenue and Customs FTTTx 28-Jan-2013
FTTTx INCOME TAX – self-employed consultant geriatrician with office at home where he performed significant business functions – travel between home, places of employment and private hospitals where he saw . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 29 April 2022; Ref: scu.195745
