| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 21/71 |
Decided: 11 March, 1972 |
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Travelling expenses incurred driving own car from one place or work to another - deductible expenses
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Appellant, both a lawyer and a University lecturer, claimed that expenses incurred in travelling from one place of work to another ought to be deducted from his chargeable income.
The Board, quoting from jurisprudence, made a distinction between travelling from one's home to one's place of work and travelling from one place of work to another. In the former case it has been established that "where a man lives is at his own discretion and travelling from where he lives to where he discharges his duties is not in the performance of his duties". In the latter case, however, it had been held in the case Burton vs Rednall that "if it can be established that the travelling took place between places of work it will be deductible".
Appellant could not have conceivably carried out both duties had he not used his private car to travel from his office in Valletta to the University at Tal-Qroqq. He would have had to relinquish his duties of lecturer i.e. the source of income related directly to the expenses being incurred. In the circumstances the expenses were admissible deductions once they had been incurred "wholly and exclusively in the production of the income".
An appeal was entered before the Court from this decision (see case no. 89).
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