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Bennett v HM Revenue & Customs - income tax and accommodation expenses - UKSPC 28.12.06

The Special Commissioners have refused a builder's claim to deduct certain expenses, mainly accommodation expenses, from his taxable income when he was working away from home. Apart from the fact that he failed to show receipts, there was a "duality of purpose" to the expenses. Mr Bennett needed to live somewhere and to eat to live.

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