Smith (Inspector of Taxes) v Abbott; Same v Holt; Same v Scovell Etc: ChD 22 Jan 1992

Expenditure incurred by an employee directly mainly to keep himself qualified to do his work. Reading of newspapers is an necessary part of a journalist’s occupation and the cost of buying them is a deductible expense.


Gazette 22-Jan-1992


Income and Corporation Taxes Act 1988 s198 (1)


England and Wales

Income Tax

Updated: 15 May 2022; Ref: scu.89312