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Cite as: [1983] UKHL TC_57_330

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Mallalieu v Drummond (Inspector of Taxes) [1983] UKHL TC_57_330 (27 July 1983)

Income tax - Schedule D Case II - Barrister - Income and Corporation Taxes Act 1970, 5 130(a) - Whether lady barrister entitled to deduct expenditure on replacement and laundering of professional clothes - Whether dual purpose in expenditure - Whether decision justifiable on facts.

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