§ Mr. Wade
asked the Chancellor of the Exchequer whether expenses incurred during business travel on normal accommodation, food and drink are allowable for Income Tax purposes in the case of those taxed under Schedule D as well as for those taxed under Schedule E; and what instructions have been given to Her Majesty's inspectors of taxes on this point.
§ Mr. Barber
Expenses incurred wholly and exclusively for business purposes on business travel are deductible in computing profits under Cases I and II of Schedule D: they would include expenditure on normal accommodation, food and drink. No special instructions have been issued to H.M. Inspectors of Taxes on this point in relation to Schedule D.