United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1989/TC_62_704.html
Cite as: [1990] 1 All ER 45, 62 TC 704, [1989] UKHL TC_62_704, [1989] 3 WLR 1245, [1990] 2 AC 239, [1990] STC 898

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MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co [1989] UKHL TC_62_704 (23 November 1989)

Income Tax - Schedule D Case II - Computation of partnership profits - Large firm of Accountants - Reimbursement of removal expenses of partners required to move to another branch of firm - Whether deductible as expenditure incurred wholly and exclusively for purposes of the profession - Whether, in considering the purpose for which expenditure is incurred, a partnership firm is to be treated as an entity separate from the individual partners - Income and Corporation Taxes Act 1970, s 130(a).

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