HC Deb 24 June 1924 vol 175 cc270-1W

asked the Chancellor of the Exchequer whether he is aware that architects, accountants, draughts men, engineers, and surveyors who practise on their own account are allowed for Income Tax purposes the amount of their annual subscription to their professional societies as a deduction from their professional profits, while such allowances are not granted if they serve as assistants only; and will he give instructions to have this rectified?


The position under the existing law is not precisely as stated in the question, but an allowance to an assistant for a subscription to a professional society could only be allowable for Income Tax purposes where the expense is wholly, exclusively, and necessarily incurred in the performance of the duties of the office or employment. If my hon. Friend will send me particulars of any case he has in mind I will cause inquiries to be made and communicate with him further.

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