31 Jul 1986 [1986] 1 WLR 1468; TC Leaflet No 3062, Ch D
29 Jan 1988 [1989] Ch 454; [1988] 2 WLR 1117; [1988] 2 All ER 1; (1989) 62 TC 704; TC Leaflet No 3130, CA
23 Nov 1989 [1990] 2 AC 239; [1989] 3 WLR 1245; [1990] 3 WLR 1245; [1990] 1 All ER 45; TC Leaflet No 3205, HL(E)
REVENUE — Income tax — Expenses of trade or profession (Schedule D) — Partnership — Computation of profits — Removal expenses incurred by partners moving to work at another partnership office — Reimbursement by partnership — Whether expenditure incurred wholly and exclusively for purposes of partnership's business — Whether deductible in computing taxable profits — Income and Corporation Taxes Act 1970, s 130(a)
[1986] 1 WLR 1468; TC Leaflet No 3062, Ch D
[1989] Ch 454; [1988] 2 WLR 1117; [1988] 2 All ER 1; (1989) 62 TC 704; TC Leaflet No 3130, CA
[1990] 2 AC 239; [1989] 3 WLR 1245; [1990] 3 WLR 1245; [1990] 1 All ER 45; TC Leaflet No 3205, HL(E)
MacKinlay v Arthur Young McClelland Moores & Co [1986] 1 WLR 1468; TC Leaflet No 3062, Ch D
Decision of Vinelott J reversed
MacKinlay v Arthur Young McClelland Moores & Co [1989] Ch 454; [1988] 2 WLR 1117; [1988] 2 All ER 1; (1989) 62 TC 704; TC Leaflet No 3130, CA
MacKinlay v Arthur Young McClelland Moores & Co [1989] Ch 454; [1988] 2 WLR 1117; [1988] 2 All ER 1; (1989) 62 TC 704; TC Leaflet No 3130, CA
Decision of the Court of Appeal reversed
MacKinlay v Arthur Young McClelland Moores & Co [1990] 2 AC 239; [1989] 3 WLR 1245; [1990] 3 WLR 1245; [1990] 1 All ER 45; TC Leaflet No 3205, HL(E)
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