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Decision Number: |
Spc 00668 |
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Appellant:
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John Simon Emms |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
W Michael S TILDESLEY OBE
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Date Of Decision:
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14/02/2008 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Employment income |
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Notes:
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INCOME TAX – EMPLOYMENT INCOME – EXPENSES –costs of additional food, nutritional supplements and medicines of professional rugby union prop forward – whether deductible as incurred exclusively and necessarily in the performance of duties – no – Appeal dismissed |
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Decision(s) to Download:
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Spc00668.doc 
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