FTTTx INCOME TAX – EMPLOYMENT INCOME – EXPENSES – television newsreader – expenses for purchase and laundering of professional clothing for studio and for professional hairdo and colouring – whether incurred ‘wholly, exclusively and necessarily in the performance of the duties of the employment’ (ITEPA s.336(1)) – no – expenses for purchase of professional clothing for studio – whether ‘plant or machinery . . necessarily provided for use in the performance of the duties of the employment or office’ (CAA s.36(1)) – no – Appeal dismissed.
[2010] UKFTT 86 (TC)
Bailii
Income Tax (Earnings and Pensions) Act 2003 336
England and Wales
Citing:
Cited – Yarmouth v France CA 11-Aug-1887
The plaintiff was employed by the defendant to drive carts. He objected that the horse had a vicious nature, but was obliged to drive it in any event. The horse kicked him.
Held: For the purposes of the 1880 Act, the plaintiff was an employee, . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 31 October 2021; Ref: scu.408942