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
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.