| 21/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 97 |
Decided: 12 July, 1976 |
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Expenses Incurred By An Employee. Whether Allowable As Having Been Wholly And Exclusively Incurred In The Production Of The Income
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The taxpayer was a lecturer at the University. By agreement between the Revenue and the professional association representing such individuals, certain small amounts were allowable as deductions. The taxpayer was not a member of this association and he wanted higher amounts in respect of contributions to a foreign National Insurance Scheme, payments of stamp duty in receipt of salary, subscription paid to banned societies, cost of heating his study at home.
The Board refused all deductions, and pointed out that the Revenue had no authority to enter into agreements such as that purported to have been made with the professional association. The Court of Appeal agreed that no allowances were due, but preferred to keep out of the question of the alleged agreement. On the substantive points of issue, the Court agreed that there did not appear to be a sufficiently distinct and direct relationship or link between the expenditure incurred and the actual earning of the income to enable the expenses in question to qualify as deductions according to the requirements of the deduction formula in the law.
BSC Case No: 13/72
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