| 8/2/2012 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 89 |
Decided: 12 July, 1976 |
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Travelling Expenses Incurred In Going From The Locality Of One Employment To The Locality Of Another. Particular Circumstances Taken Into Account.
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The taxpayer had a part-time job which he could only attend to by using hired transport because of the extremely tight time frame of his main job, and also because it was a physical impossibility for him to drive a car. The Board granted him a deduction for the relative expenses as having been incurred in the production of the income.
The Court agreed, essentially because of the special features of the case which would have rendered it impossible for him to earn the income from the part-time job unless the transport expenses were incurred. (Note: the law has since been tightened up by the addition, in the case of employment income, of a further prohibition for expenses "not being... necessarily incurred in the performance of the duties of the relative employment or office").
BSC Case No: 20/71
BSC Case No: 21/71
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