Templeton (IoT) v Jacobs
Language: English Series: Weekly Law Reports ; [1996] 1 WLR 1433-1437(3)Publication details: 1996Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS56285 (Browse shelf(Opens below)) | 1 | Available | 22541-1001 |
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.