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TMI Blog1943 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, dangerous to his health, and he feels that he ought to be entitled to have his medical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely 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 to the next point in sequence, that relates to the deduction of his doctor' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded 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 disbursements or expenses, not being money wholly and exclusively laid out or expended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yer as a living human being. Paragraph (b) of the rule equally would exclude doctor's bills, because they are, in my opinion, expenses of maintenance of the party, his family, or a sum expended for a domestic or private purpose, distinct from the purpose of the trade or profession. In the result the appeal must be dismissed. FINLAY, L.J. --I agree. MORTON, L.J. --I agree. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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