000 00739cab a2200181 4500
001 WB2241-57
008 090401t1986 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u2126
041 _aeng
245 _aPartners` removal costs not tax deductible
260 _c1986
350 _a0
490 _aTimes
_v13/10/86 p28
520 _aIn 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.
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c1275
_d1275