Expenses

Bill Packer and Elaine Baker
Additional contact information
Bill Packer: Touche Ross & Co.
Elaine Baker: Touche Ross & Co.

Chapter 4 in A Tax Guide to Remuneration and Fringe Benefits, 1982, pp 31-39 from Palgrave Macmillan

Abstract: Abstract The legislation states that tax shall be charged on the full emoluments from an office or employment ‘subject to such deductions only as may be authorised by the Taxes Act …’. A deduction is therefore only possible if it is expressly allowed by statute (4.5) or is incurred ‘wholly, exclusively and necessarily in the performance of the duties of that employment’. The words in italics are crucial in establishing a claim and are looked at in more detail below.

Keywords: Fringe Benefit; Normal Place; House Expense; Home County; Private Purpose (search for similar items in EconPapers)
Date: 1982
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-06674-2_4

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DOI: 10.1007/978-1-349-06674-2_4

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