Ch D 1975 50 TC 222 [1975] STC 265 [1975] 1 WLR 731 [1975] 2 All ER 412......[Subsistence costs away from home]
A self-employed subcontract carpenter tried to claim the excess of lunch costs when working away from home. The lunch has a duality of purpose and was therefore not allowed. The case famously made the quote:
“a Schedule C taxpayer, like any other taxpayer, must eat in order to live; he does not eat in order to work.”