Blackwell (HM Inspector of Taxes) v Mills
| Jurisdiction | England & Wales |
| Judgment Date | 29 October 1945 |
| Date | 29 October 1945 |
| Court | King's Bench Division |
No. 1322-HIGH COURT OF JUSTICE (KING'S BENCH DIVISION)
Income Tax, Schedule E - Deduction - Expenses - Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule E, Rule 9.
As a condition of his employment the Respondent, a student assistant in the research laboratories of a company, was required to attend classes in preparation for a university degree. He claimed to deduct from his assessment to Income Tax under Schedule E the expenses he incurred in travelling to and from the classes and in the purchase of textbooks. The General Commissioners allowed the claim.
Held, that the expenses were not incurred in the performance of the duties of the Respondent's employment and that the deduction claimed was inadmissible.
Stated under the Income Tax Act, 1918, Section 149, by the Commissioners for the General Purposes of the Income Tax for the Division of Gore in the County of Middlesex for the opinion of the King's Bench Division of the High Court of Justice.
1. At a meeting of the Commissioners for the General Purposes of the Income Tax for the Division of Gore in the County of Middlesex held at the Court House, Wealdstone, on Thursday, 1st June, 1944, Ronald Alfred Mills (hereinafter called "the Respondent") appealed against an assessment to Income Tax made upon him under Schedule E for the year 1943-44 in the sum of £132 in respect of the remuneration from his employment as a senior student assistant in the research laboratories of the General Electric Co., Ltd. (hereinafter called "the company").
The Respondent claimed that the amount of certain expenses incurred by him, as hereinafter set out, should be deducted in arriving at the amount of the assessment.
2. The following facts were admitted or proved in evidence before us:-
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(a) In September, 1941, the Respondent commenced employment as a student assistant in the research laboratories of the company. It was a condition of his being so employed that he should attend classes in preparation for the final examination for the degree of Bachelor of Science of London University, and he was given to understand that unless he obtained that degree (or its equivalent) he would not be given a post on the scientific staff of the company.
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(b) In order to comply with that condition the Respondent enrolled as an evening student at the Chelsea Polytechnic, London, and duly pursued his studies there. The company permitted him to leave the research...
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HM Revenue and Customs v Banerjee (No 2)
...Again, any duality of purpose is fatal: that is the force of the word “exclusively”. 30 So, for example, in Blackwell v Mills (1945) 26 TC 468, Macnaghten J allowed an appeal by the Crown from a decision of the General Commissioners in favour of the taxpayer, who was a student assistant in ......
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Lupton v Potts
...which was the purpose for which he had entered into the said articles; reference was made by the Respondent toBlackwell v. Mills (1945) 26 T.C. 468, which he distinguished from the facts of this case, and to reg. 9 of the Students Regulations 1962 made by the Law 4. H.M. Inspector of Taxes ......
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Fitzpatrick v Commissioners of Inland Revenue (No.2)
...of the work but activities which are a necessary preliminary to or preparation for performing the work. 26 In Blackwell v. Mills (1945) 26 T.C. 468 a student assistant in the research laboratory of a company was required, as a condition of his employment, to attend classes in preparation fo......
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HM Revenue and Customs v Banerjee (No 2)
...but he does not read “in performance of his duties.”‘ 22 At 521A, Lord Templeman referred to Blackwell (HM Inspector of Taxes) v. Mills 26 TC 468, a case in which a student assistant in the research laboratory of a company was required, as a condition of his employment, to attend classes in......