Emms took his case to the Special Commissioners where he argued that because
he had to consume 4500 calories a day (the average male only needs 3000) to meet
the physical requirements of a front row forward, he should be allowed to offset
the cost of extra food and supplements against tax.
Chairman Michael Tildesley ruled that there was a ‘duality of purpose’ in
regards to the consumption of the supplements and extra food: ‘The expenditure
…secured enduring health benefits for the appellant …the expenditure was not
incurred exclusively for employment,’ Tildesley said in his judgment.
Grant Thornton tax partner Mike Warburton, a confessed rugby fan, said props
were ‘unique physical specimens’ and said it was a pity Emms had lost his case.
Crowe Clark Whitehill , the top 20 accountancy firm, has announced the promotion of Chris Mould to partner
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