30 |
One legislative approach to the problem is to keep the present strict rule and provide exceptions for particular situations, such as the child-minding expenses disallowed in Halstead v Condon130 or the fees payable in Lupton v Potts.131 In practice the Revenue seem to allow132 some expenses, such as the non-taxation of allowances for teachers or judges in respect of books, or the home study allowance.133 Legislation has been passed to deal with relocation expenses §15.5. The present system appears to have regional differences; such erratic administration is unfair. |