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 expense was wholly necessarily and exclusively incurred for the purposes of the trade. In this case the milkman kept his float at the depot, and the travel was to his base of operations. He was therefore unable to make the reclaim.
Judges:
Lewison J
Citations:
Times 01-Apr-2004
Jurisdiction:
England and Wales
Citing:
Cited – Horton v Young CA 1972
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 . .
Cited – 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 . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 04 June 2022; Ref: scu.195743