Taxing matters

 

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

and Humanities,

Limerick Institute

of Technology,

Moylish,

Limerick.