Partners` removal costs not tax deductible
Language: English Series: Times ; 13/10/86 p28Publication details: 1986Subject(s): Summary: In MacKinlay (Inspector of taxes) v Arthur Young McClelland Moores & Co ChD 31 July 1986, the court held that contributions by a large professional partnership towards the domestic removal expenses of its partners who were required to relocate their place of work were not tax deductible in computing the taxable profits of the partnership.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2241-57 (Browse shelf(Opens below)) | 1 | Available | 2126-1001 |
In MacKinlay (Inspector of taxes) v Arthur Young McClelland Moores & Co ChD 31 July 1986, the court held that contributions by a large professional partnership towards the domestic removal expenses of its partners who were required to relocate their place of work were not tax deductible in computing the taxable profits of the partnership.