§ Mr. Geoffrey Robinsonasked the Chancellor of the Exchequer if he will list the business expenses for dentists reorganised by the Inland Revenue as allowable against tax liability.
§ Mr. MooreThe basic rule on business expenses is that revenue expenditure incurred "wholly and exclusively" for the purposes of a trade profession or vocation is tax deductible. It would be impracticable to list all the expenses dentists could incur which might qualify.