The Law Reports (Appeal Cases)
[1975] AC 194
[HOUSE OF LORDS]
TAYLOR APPELLANT AND PROVAN (INSPECTOR OF TAXES) RESPONDENT
1974 Jan. 15,
16,
17;
March 13
March 13
Lord Reid, Lord Morris of Borth-y-Gest, Lord Wilberforce, Lord Simon of Glaisdale and Lord Salmon
Revenue
— Income tax
— Employment
— Emolument
— Canadian resident unpaid director of company in England
— Special assignment involving travelling to England
— Travelling expenses reimbursed
— Whether duties in respect of special assignment to be differentiated from duties as director
— Whether payments 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)
Revenue
— Income tax
— Expenses of employment (Schedule E)
— Unpaid director of company in England resident in Canada
— Special assignment involving travelling to England
— Travelling 195expenses reimbursed
— Whether travelling expenses “necessarily incurred” in performance of duties of office
—
Income Tax Act 1952. Sch. 9, para. 7
[1]