Lowless v Beeson [1952] 33 TC 491
Citation:Lowless v Beeson [1952] 33 TC 491
Rule of thumb: What happens if your partner goes with you on a business trip, is this classed as a business expense? No, if a person’s partner goes then this has a dual purpose meaning that it is not tax deductible.
Judgment:
The facts of this case were that a person went on holiday with their wife, but went to a business conference whilst on holiday, and tried to deduct the cost of the holiday as an expense, but the Court refused this, `…the Commissioners in paragraph 4, which I have read, said that Mr Taylor gave evidence before them that - “it was also his intention to have a holiday with his wife at the same time” - It seems to me that this statement by Mr Taylor represents an unequivocal admission by him that the expenses of the American visit were incurred for a dual purpose, namely (i) the advancement of his profession and (ii) the enjoyment of a holiday. This being the case [what is now S34(1)(a) ITTOIA 2005]… apply and prohibit the deduction of the expenses.’ at 306, Pennycuick J
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