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,
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School of Business
and Humanities,
Limerick Institute
of Technology,
Moylish,
Limerick.