Fitzpatrick v Commissioners of Inland Revenue (No.2)
| Jurisdiction | England & Wales |
| Judgment Date | 23 October 1991 |
| Date | 23 October 1991 |
| Court | Chancery Division |
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5 cases
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Fitzpatrick v Commissioners of Inland Revenue (No.2)
...been incurred "wholly and exclusively" for use in the performance of her duties of employment; and appeals refused. Smith v. AbbottWLR [1992] 1 W.L.R. 201distinguished. Opinion per Lord McCluskey (dissenting) (1) that when a person seeks a deduction under sec. 189 (1) of the 1970 Act he mus......
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Fitzpatrick v Commissioners of Inland Revenue (No.2)
...Income and Corporation Taxes Act 1970. Those principles were admirably summarised by Warner J. in his judgment in the English appeals [1992] 1 W.L.R. 201, 204C-E a summary adopted as correct both by the Court of Appeal [1993] 1 W.L.R. 1114, 1117-1118 and by the revenue in its printed case ......
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Fitzpatrick v Commissioners of Inland Revenue (No.2)
...Taxes Act 1988 section 198Income and Corporation Taxes Act 1988, sec. 198). These were five appeals against a judgment of Warner J ([1991] BTC 414). The Revenue appealed in four of the cases in which it was held that an allowance given by their employers to cover the cost of newspapers and ......
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Lorber
...of the "job" itself and not by the personal circumstances of the office holder. And strictly, as Warner J observed in Smith v Abbott [1991] STC 661 at 684, this "necessity test" will be satisfied only if any and every holder of the employment would have to incur the particular expense.The h......
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