The Weekly Law Reports
[1972] 1 WLR 1459
[CHANCERY DIVISION]
TAYLOR
v.
PROVAN (INSPECTOR OF TAXES)
1972 June 28,
29,
30
Pennvcuick V.-C.
Revenue
— Income tax
— Employment
— Emoluments
— Expenses of trade or profession
— Canadian resident unpaid director of company in England
— Travelling expenses reimbursed
— Whether travelling in performance of duties of office
—
Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 160 (1), Sch. 9, para. 7