Smith (Inspector of Taxes) v Woodhouse and Others; Fitzpatrick and Others v Commissioners of Inland Revenue: HL 18 Feb 1994

An allowance paid to a journalist by his employer to pay for newspapers he was to buy and read as part of his work was taxable under Sch E. It was not actually part of his job to read them.


Times 18-Feb-1994, Independent 18-Feb-1994


Income and Corporation Taxes Act 1970 189(1)



Income Tax

Updated: 15 May 2022; Ref: scu.89315