| 17/5/2012 |
HOME
FSS
Downloads
|
| Board of Special Commissioners - Cases |
| Case No. 3/71 |
Decided: 17 April, 1971 |
   |
|
Travelling expenses incurred by an employee - expenses of a private or personal nature - articles 10 and 11, now 14 and 26, Income Tax Act
|
Appellant claimed that since it was part of his duties to visit various sites of work, he was entitled to a deduction to make good the expenses he incurred in travelling from one to the other.
The Board observed that to be admissible a deduction must be allowed in terms of the provisions of article 10 i.e. incurred "wholly and exclusively ... in the production of the income" but not expressly disallowed in terms of the provisions of article 11, i.e. "domestic or private expenses".
The Board quoted from numerous analogous cases in which it had based its decision on the tenet established by Hannan & Farnsworth's "The Principle of Income Taxation" (p.541) that "It may therefore be taken as an established general rule that travelling expenses incurred in travelling from one's residence to a place of employment or from one place where income is earned to another such place, are expenses of a private or personal nature and are not admissible deductions under the Income Tax Acts."
|
|
|
|
|