MacKinlay v Arthur Young McLelland Moores and Co (Record no. 8274)

MARC details
000 -LEADER
fixed length control field 01540cab a2200205 4500
001 - CONTROL NUMBER
control field ABS38865
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u12890
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title MacKinlay v Arthur Young McLelland Moores and Co
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement NLJ Law Reports
Volume/sequential designation 138(6342) 5 February 1988, 30-31(2)
520 ## - SUMMARY, ETC.
Summary, etc. CA 29 January 1988. Appeal by firm of chartered accountants (A) from decision in favour of the Crown (M), holding that domestic removal expenses of two partners, required to change their place of work, were not tax deductible. The expenses were reimbursed to the partners by A. When the Revenue refused the claim A appealed to the commissioners (C), who held that the expenditure was wholly and exclusively expended for the purposes of A`s profession and made the deduction. M appealed and the judge held the expenses were not deductible. On appeal to CA the question at issue was whether the facts entitled C to conclude that this expenditure was wholly and exclusively incurred for the purposes of A`s profession. M submitted that the expenses ... in moving house could never be "wholly and exclusively" for business purposes because the very nature of the expenditure, as serving in part to meet a human need of the spender, would oblige C to hold that it was incurred for private purposes. The
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME AND CORPORATION TAXES ACT 1970 S130
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MALLALIEU V DRUMMOND
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS38865 12890-1001 06/08/2019 1 06/08/2019 Law report