§ Mr. Nallyasked the Chancellor of the Exchequer whether a person or company carrying on the trade of football-pool promoter is allowed to deduct the following expenses when computing his profits for the purpose of Income Tax, namely, production of publicity films; production of posters; free supply of metal cycle-racks for use outside retail traders' shops; commission payments to hairdressers, newsagent and others acting as agents; salaries or fees of detectives and inquiry agents; hotel bills and other costs incurred in the 111W entertainment of pool winners and other guests; and seaside trips for employees displaying special skill in the handling of pool coupons.
§ Mr. DaltonThe test, as in other cases, is whether the expenses are wholly and exclusively incurred for the purposes of the trade and are of the nature of revenue.