A publican’s payment for the domestic rental of a flat above the public house was not deductible for income tax purposes, since it was not incurred entirely and exclusively for business purposes.
Citations:
Times 02-Aug-1996, Gazette 16-Oct-1996
Statutes:
Income and Corporation Taxes Act 1988 74
Jurisdiction:
England and Wales
Income Tax
Updated: 04 June 2022; Ref: scu.83559
