CH D 1981 54 TC 459  STC 333
A farm operated by a couple were helped by their four children aged between 8 and 14. All the children were paid the minimum wage allowed by the Agricultural Wages Act 1948. The payment to the children was claimed as an expense of the business. The payments to the eldest child were allowed, the other payments were considered to be pocket money. The case also took into consideration that the employment of the three younger children would have been illegal. The expense was not wholly and exclusively incurred for the purposes of the trade.