EIM64700 - Tax treatment of journalists: deductions for expenses: newspapers and periodicals
Section 336 ITEPA 2003
No deduction under Section 336 ITEPA 2003 can be permitted for the cost of newspapers or magazines purchased by a journalist merely in order to keep informed or up-to-date. The expense is not incurred in the performance of the duties of the journalist바카라 사이트™s employment.
This conclusion was reached by the House of Lords in the case of Fitzpatrick and others v CIR (66TC407). The case is discussed at EIM31652.