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Mclaren v Mumford (Inspector of Taxes): ChD 2 Aug 1996

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

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