This case considered the situation of a barrister, Mr Newsom, whose chambers were in London but who lived in Whipsnade, which is some distance from London.

While this case involves the issue of whether or not a deduction can be taken for client lunches which is now specifically disallowed by section 840 TCA 1997, it is instructive in arriving at the principles of deductibility

The taxpayer was employed by the company to provide demonstration services for the company's products at various supermarkets

The taxpayer carried on a trade as an electrical contractor and appealed against an assessment for the tax year 1986/1987.

The taxpayer carried on a trade as an electrical contractor and appealed against an assessment for the tax year 1986/1987.