1943 (11) TMI 13

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....his argument. He clearly is suffering under some sense of grievance in respect of the assessment, because the substantial point of his complaint appears to be the disallowance of a deduction in respect of medical expenses incurred by reason of the fact that he had to exercise his profession at a certain period in very uncomfortable conditions, and, in fact, as unfortunately it turned out, dangerou....

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.... has put forward appear to me, as they appeared to Macnaghten, J., to be entirely lacking in substance. I must say a word about all of them, because Mr. Norman has given us, if I may say so, a very good performance as an advocate in his own cause. He has stated his points with perfect clarity. [His Lordships dealt with grounds of appeal not necessary to this report and continued:] Turning back ....

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.... heard it suggested by anybody that the taxpayer's own body could be regarded as plant. In fact the point has only, I think, to be stated. As to the deduction on general grounds the answer, to my mind, is quite conclusive. The rules about deductions are to be found in rule 3 of the Rules Applicable to Cases I and II of Schedule D, in which deduction is prohibited in respect of "any disburse....