Revenue and Customs Commissioners v. Decadt – Times Law Reports

Posted June 4th, 2007 in income tax, law reports by sally

Training cost is not tax-deductible

Revenue and Customs Commissioners v. Decadt

Chancery Division

“For expenses to be deductible from a taxpayer’s earnings, they had to be necessarily incurred in the performance of his duties and not simply because he was obliged by his contract to incur them.”

The Times, 4th June 2007


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