Caillebotte v Quinn
| Jurisdiction | England & Wales |
| Judgment Date | 19 February 1975 |
| Date | 19 February 1975 |
| Court | Chancery Division |
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15 cases
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Prior v Saunders
...The taxpayer did not appear and was not represented. The following case was referred to in the judgment: Caillebotte (HMIT) v Quinn WLR[1975] 1 WLR 731 Income tax - Schedule D - Expenditure - Subsistence and use of home when working in London - Whether deductible - Income and Corporation Ta......
- MacKinlay v Arthur Young McClelland Moores & Company
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Ansell (Inspector of Taxes) v Brown
...view those were wholly, exclusively and necessarily incurred in the performance of the duties. In the case of Caillebotte v Quinn WLRTAX[1975] 1 WLR 731; 50 TC 222 the taxpayer claimed the excess cost of eating lunch when at work - that claim was refused. However, Mr Brown's claim was for t......
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MacKinlay v Arthur Young McClelland Moores & Company
...incurred by an individual could be deductible. Lord Brightman in Mallalieu v. Drummond (1983) 2 A.C. at page 875 F-H, Templeman J. in Caillabotte v. Quinn (1975) 1 W.L.R. 731 at page 733F and Goulding J. in Hillyer v. Leeke (1976) 51 T.C. 90 all recognised that there might be exceptional ......
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