This case considered the situation of a barrister, Mr Newsom, whose chambers were in London but who lived in Whipsnade, which is some distance from London.
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While this case involves the issue of whether or not a deduction can be taken for client lunches which is now specifically disallowed by section 840 TCA 1997, it is instructive in arriving at the principles of deductibility
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The taxpayer was employed by the company to provide demonstration services for the company's products at various supermarkets
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The taxpayer carried on a trade as an electrical contractor and appealed against an assessment for the tax year 1986/1987.
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The taxpayer carried on a trade as an electrical contractor and appealed against an assessment for the tax year 1986/1987.
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