IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-1-349-17585-7_4.html
   My bibliography  Save this book chapter

Expenses

In: A Tax Guide to Pay and Perks

Author

Listed:
  • Bill Packer

    (Touche Ross & Co.)

  • Elaine Baker

    (Touche Ross & Co.)

Abstract

The legislation states that tax shall be charged on the full emoluments from an office or employment ‘subject to such deductions only as may be authorised by the Taxes Act …’ A deduction is therefore only possible if it is expressly allowed by statute (4.5) or is incurred ‘wholly, exclusively and necessarily in the performance of the duties of that employment’. The words in italics are crucial in establishing a claim and are looked at in more detail below.

Suggested Citation

  • Bill Packer & Elaine Baker, 1984. "Expenses," Palgrave Macmillan Books, in: A Tax Guide to Pay and Perks, chapter 4, pages 32-40, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-17585-7_4
    DOI: 10.1007/978-1-349-17585-7_4
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:palchp:978-1-349-17585-7_4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.