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Notes:
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INCOME TAX – self-employed consultant geriatrician with office at home where he
performed significant business functions – travel between home, places of employment and
private hospitals where he saw private patients – deductibility of travel expenses – whether
incurred wholly and exclusively for the purpose of his self-employment – application of
Newsom v Robertson, Horton v Young, Sargent v Barnes, Jackman v Powell and Mallalieu
v Drummond – appeal substantially dismissed in principle |
