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.
Citations:
Gazette 22-Jan-1992
Statutes:
Income and Corporation Taxes Act 1988 s198 (1)
Jurisdiction:
England and Wales
Income Tax
Updated: 15 May 2022; Ref: scu.89312
