CA 1952 33 TC 452 [1953] 1 Ch 7 [1952] 2 All ER 728
A barrister tried to claim travelling from his home to the barristers chambers. The argument put forward was that files were reviewed and prepared at home and thus worked from both locations, home and work. Against this was that the barrister was not listed on the home on the telephone directory and no client visits were entertained a home. The file review and preparation was carried out at home by choice. The wholly and exclusively rule was not satisfied and therefore the expenses were disallowed.
