HC Deb 20 May 1954 vol 527 cc135-6W
73. Sir W. Darling

asked the Financial Secretary to the Treasury on what principle expenses on music books are allowed to musicians while other professional books are not allowed as an expense to other professional men.

University Institutions in Graduating students First diploma students
Men Women Total Men Women Total
England 11,547 3,749 15,296 898 690 1,588
Wales 806 326 1,132 46 30 76
Scotland 1,963 878 2,841 217 85 302
Great Britain 14,316 4,953 19,269 1,161 805 1,966

Mr. Boyd-Carpenter

The question what expenses are allowable for tax purposes depends on the facts of the case. If my hon. Friend has in mind any cases of difficulty and will send me particulars, I will look into them.

74. Sir W. Darling

asked the Financial Secretary to the Treasury why, when a disputed salary is secured by legal action, it is taxable under his regulations, whereas the legal costs incurred, which made the salary available for tax, are not allowed as an expense.

Mr. Boyd-Carpenter

A taxpayer assessable under Schedule E is entitled to deduct only those expenses which he is obliged to incur wholly, exclusively and necessarily in the performance of his duties. Legal costs incurred in the recovery of salary are not within this rule.

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