Property Tax Plus - Cases: Caillebotte v Quinn

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Case law

Caillebotte v Quinn

[1975] 50TC222

Income tax, Schedule D-Trade-Deduction-Expenses-Jobbing Carpenter -Cost of lunches on site-Income and Corporation Taxes Act 1970 (c. 10), s. 130(a.)

Summary

Quinn was a sub-contract carpenter working on sites within a 40-mile radius of his home. Due to the distance, he could not go home for lunch on a working day, so bought one at an average cost of 40p, compared with an estimated cost of 10p for a home lunch. Quinn attributed the additional cost to the need to eat a more substantial meal in order to maintain the energy expended in carrying out physical work and to keep warm during the winter. The General Commissioners allowed that additional cost as a deduction from his profits under Case I of Schedule D.

Held , that the cost of lunches could not be be apportioned and no part of it was exclusively spent for Quinn's trade as a carpenter.

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