HC Deb 20 June 1913 vol 54 cc674-5W

asked the Secretary to the Treasury whether, under Schedule E, the Inland Revenue authorities, for the purpose of ascertaining what deductions are to be allowed for expenses wholly, necessarily, and exclusively incurred in carrying out the duties of an office or employment, are entitled to claim the advantage of treating any person carrying out such duties as being resident in the locality where such duties arise, irrespective of such person's actual place of business or residence; and, if so, by what Statute or legal decision can the. Inland Revenue authorities claim the advantage of any reduction of expenses arising out of such compulsory domicile, without at the same time giving the person assessed credit for any saving of expenses in connection with such duties resulting from such person's actual place of business or residence?


The High Court have held that expenses of travelling from the place of business or residence to the place where the duties of an office assessable under Schedule E are performed are not admissible deductions under Section 51 of the Income Tax Act of 1853. With regard to the second part of the question, expenses which have not been incurred cannot be taken into account in assessing income.