Commentary

B2.463 Relocation expenditure

Business tax
Business tax | Commentary

B2.463 Relocation expenditure

Business tax | Commentary

B2.463 Relocation expenditure

Relocation expenditure is often incurred with some duality of purpose, resulting in the failure of these costs to meet the wholly and exclusively test. For example, expenditure incurred by a sole practitioner in moving home for the purpose of his business would rarely, be deductible, because the expenditure would be regarded as serving the dual purpose of his business interests and his personal interest in having somewhere to live. In Arthur Young McClelland Moores & Co1 the House of Lords affirmed that sums contributed by a large professional partnership towards the domestic removal expenses of two of

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