Expenses

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.