Skip navigation |

The 'wholly and exclusively' rule: To pay or not to pay

Category Technical Articles
AuthorTechnical Department
Article by Keith M Gordon, barrister, chartered accountant and tax adviser, Atlas Chambers. This article appeared in the March 2007 issue of Tax Adviser. The author discusses the recent decision of the Special Commissioners in AB (A firm) v HMRC that considers the issues of expenditure incurred wholly and exclusively for the purposes of a business, and taxpayers' negligence.

March 2007 by Keith M Gordon

Technical Department
020 7235 9381


We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we'll assume that you are happy to receive all cookies on the The Chartered Institute of Taxation website. To find out more about the cookies, see our privacy policy.