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 journalist'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.
