The Law Reports (Chancery Division)
[1973] Ch 388
[COURT OF APPEAL]
TAYLOR
v.
PROVAN (INSPECTOR OF TAXES)
1973 Feb. 20,
21;
March 15
March 15
Russell, Buckley and Orr L.JJ.
Revenue
— Income tax
— Employment
— Emoluments
— Expenses of trade or profession
— Canadian resident unpaid director of company in England
— Special assignment involving travelling to England
— Travelling expenses reimbursed
— Whether travelling in performance of duties of office
— Whether duties in respect of special assignment to be differentiated from duties as director
— Whether travelling expenses “necessarily incurred” in performance of duties of office
— Whether paid in respect of duties performed in United Kingdom
—
Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 156, 160 (1), Sch. 9, para. 7
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