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Mallalieu v Drummond (Inspector of Taxes) [1983] UKHL TC_57_330 (27 July 1983)

Mallalieu v Drummond (Inspector of Taxes) [1983] UKHL TC_57_330 (27 July 1983)

Income tax – Schedule D Case II – Barrister – Income and Corporation Taxes Act 1970, 5 130(a) – Whether lady barrister entitled to deduct expenditure on replacement and laundering of professional clothes – Whether dual purpose in expenditure – Whether decision justifiable on facts.
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