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