Sir, – It appears that there may be some conflation of adverbs when it comes to tax deductions (November 24th).
For the record, a self-employed taxpayer must, inter alia, overcome the “wholly and exclusively” test, whereas an employee taxpayer has three adverbs to overcome, namely, “wholly, exclusively and necessarily”. – Yours, etc,
JOHN R QUIGLEY,
Lecturer in Taxation,
School of Business