Templeton (IoT) v Jacobs
Templeton (IoT) v Jacobs
- 1996
- Weekly Law Reports [1996] 1 WLR 1433-1437(3) .
ChD 22 May 1996. In January 1991 a taxpayer (J) accepted an offer of employment. J agreed to work from home and the employer (E) agreed to pay to convert the loft into an office and pay J rent. J started work in May, the loft became available in September. In the 1991-92 tax year the amount included the full cost of the conversion from May, J appealed on basis that loft could not be used until several months later. Appeal allowed on basis that the facility was not taxable until it was available to enjoy and benefit could be gained from it.
HOME WORKING
IMPROVEMENTS
INCOME AND CORPORATION TAXES ACT 1988 S154
INCOME TAX
LOFT CONVERSIONS
WORKING FROM HOME
ChD 22 May 1996. In January 1991 a taxpayer (J) accepted an offer of employment. J agreed to work from home and the employer (E) agreed to pay to convert the loft into an office and pay J rent. J started work in May, the loft became available in September. In the 1991-92 tax year the amount included the full cost of the conversion from May, J appealed on basis that loft could not be used until several months later. Appeal allowed on basis that the facility was not taxable until it was available to enjoy and benefit could be gained from it.
HOME WORKING
IMPROVEMENTS
INCOME AND CORPORATION TAXES ACT 1988 S154
INCOME TAX
LOFT CONVERSIONS
WORKING FROM HOME