OWEN Vs. POOK (INSPECTOR OF TAXES)

JUDGEMENT

(1.) My Lords, Dr. Owen is a general medical practitioner in practice at Fishguard. He also holds two part-time appointments with the South Wales Hospital Management Committee as obstetrician and anaesthetist at a hospital in Haverfrdwest some 15 miles from Fishguard. Under the terms and conditions of these appointments he was on stand-by duty as obstetrician, one weekend a month and as anaesthetist on Monday and Friday nights and one weekend a month. At such times he was required to be accessible by telephone, apart from being on call at all times for obstetric flying squad duties in any part of Pembrokeshire. He had no other duties at the hospital, all were concerned with emergency cases. The flying squad duties were very rare. On receipt of a telephone call from the hospital he gives instructions to the hospital staff. He usually sets out immediately by car to the hospital. He may advise treatment by telephone and await a further report. Sometimes the telephone call is received when he is out on his medical rounds. It is found in the stated case that his responsibility for a patient begins as soon as he received a telephone call.

(2.) The appellant in 1962-63 made about 140 journeys to the hospital and received payment of expenses amounting to Pounds 100. This sum was included in his income assessable for that year. In 1963-64 he made about 115 journeys receiving Pounds 82 which was also included in his assessment for 1963-64. Before the commissioners he sought to deducted the whole cost of traveling incurred which for 1962-63 amounted to Pounds 150 and for 1963-64 to Pounds 123 for income tax purposes.

(3.) The general commissioners sustained his appeal and allowed the deductions sought under rule 7 of Schedule 9 to the Income Tax Act, 1952. Stamp J. reversed that determination and his judgment was upheld by the Court of Appeal (Diplock and Edmund Davies L. JJ., Lord Denning M. R. dissenting).