BIM37650 - Wholly & exclusively: duality of, or non-trade, purpose: non travel topics
Layout of guidance
The issue of duality has been considered in a variety of non-travel cases. When considering the following examples you should bear in mind the general guidance at BIM37007.
| BIM37660 | Subsistence (Caillebotte v Quinn) |
| BIM37665 | Accommodation and subsistence (Prior v Saunders) |
| BIM37670 | Accommodation and subsistence: itinerant trades |
| BIM37675 | Accommodation and subsistence: sub-contractors |
| BIM37680 | Interest payments (Silk v Fletcher) |
| BIM37690 | Building society demutualisation (Halifax Building Society v Davidson) |
| BIM37700 | Remuneration etc |
| BIM37750 | Loans/advances to others |
| BIM37800 | Expense of earning or application of profits? |
| BIM37900 | Expenditure having an intrinsic duality of purpose |
