Lupton v Potts
| Jurisdiction | England & Wales |
| Year | 1969 |
| Date | 1969 |
| Court | Chancery Division |
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5 cases
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HM Revenue and Customs v Banerjee (No 2)
...being paid, I can see no reason in principle why the expenditure in question should not have been deductible. 32 To similar effect, in Lupton v Potts [1969] 1 WLR 1749, 45 TC 643, Plowman J held that a solicitor's articled clerk was not entitled to deduct from the salary paid to him by his ......
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HM Revenue and Customs v Banerjee (No 2)
...been defrayed wholly in discharge of the duties and exclusively in discharge of the duties.’ 19 We were also referred to Lupton (HM Inspector of Taxes) v. Potts 45 TC 643; [1969] 1 WLR 1749 in which the question was whether a solicitor's articled clerk could deduct as an expense his fees p......
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HM Revenue and Customs v Decadt
...from expenditure incurred to put the taxpayer in a position to perform the duties (which is not). (g) In Lupton (HMIT) v Potts[1969] 1 WLR 1749; 45 TC 643 Plowman J in turn quotes Ungoed-Thomas J in Humbles v Brooks(1962) 40 TC 500 who stated: The test is not a personal test but an objectiv......
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Lupton (HM Inspector of Taxes) v Potts
...It is in fact a formality. Plowman J.-Yes, very well, Mr. Medd. [Solicitors:-Solicitor of Inland Revenue; Glover & Co.] 1 Reported [1969] 1 W.L.R. 1749; 113 S.J. 569; [1969] 3 All E.R. 1See pages 646-7 post. 2 Not included in the present print. 1 [1961] 1 W.L.R. 1095. 1 [1926] A.C. 1. 2 [19......
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