McLaren v Mumford (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Court | Chancery Division |
| Judgment Date | 19 July 1996 |
| Date | 19 July 1996 |
Chancery Division
Before Mr Justice Rimer
Income tax - Schedule D - rent for living accommodation not deductible
Expenditure by a publican on rent for living accommodation that he was required to occupy as a term of his tenancy agreement with the brewery was not deductible in computing his profits chargeable to tax.
By virtue of section 74 of the Income and Corporation Taxes Act 1988 the expenditure was not allowable as a deduction as it was not made wholly and exclusively for the purposes of the publican's trade.
Mr Justice Rimer so held in the Chancery Division when dismissing an appeal by the taxpayer, Mr Alexander W McLaren, from a determination by Hackney general commissioners upholding assessments to Schedule D income tax in respect of his profits for his trade as a publican for the years from 1992 to 1994.
Mr Robert Grierson for the taxpayer; Mr Timothy Brennan for the Crown.
MR JUSTICE RIMER said...
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Uniform ethical regulation of federal prosecutors.
...June 19, 1992). (37.) See Zacharias & Green, supra note 27, at 211. (38.) See Veteran Congressman Acquitted in Bribe Case, WASH. TIMES, Aug. 2, 1996, at (39.) McDade filed a number of motions alleging prosecutorial misconduct, but all were either dismissed or mooted by his acquittal. Se......
