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Case review: Wholly, exclusively and necessarily

by Technical Department at 00:00 14/08/09 (Technical Articles)
Article by Keith M Gordon, barrister, chartered accountant and tax adviser. This article appeared in the August 2009 issue of Tax Adviser.
The author looks at a High Court case that upheld an employee's claim for tax relief on expenses: HMRC v Banerjee.

August 2009 by Keith M Gordon

Technical Department
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