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Jersey Law Reports
You are here: BAILII >> Databases >> Jersey Law Reports >> Zambon v. Tax Comptroller [2014] 2 JLR 342 (16 September 2014)
URL: http://www.bailii.org/je/cases/JLR/2014/JLR142342.html
Cite as: [2014] 2 JLR 342

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Zambon v. Tax Comptroller 2014 (2) JLR 342 (16 September 2014)


Income Tax-deductions and allowances-expenses-expenses of accountancy course not incurred "wholly and exclusively" for purposes of taxpayer's employment as accountant if taxpayer chose to commence course and not required to do so by employer-expenses only deductible under Income Tax (Jersey) Law 1961, art. 70(a) if incurred solely for purposes of present employment (not employment generally)

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URL: http://www.bailii.org/je/cases/JLR/2014/JLR142342.html