000			01174cab a2200253 4500
001			ABS56285
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u22541
041			_aeng
245			_aTempleton (IoT) v Jacobs
260			_c1996
350			_a0
490			_aWeekly Law Reports _v[1996] 1 WLR 1433-1437(3)
520			_aChD 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.
650			_aHOME WORKING
650			_aIMPROVEMENTS
650			_aINCOME AND CORPORATION TAXES ACT 1988 S154
650			_aINCOME TAX
650			_aLOFT CONVERSIONS
650			_aWORKING FROM HOME
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c15106 _d15106