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Practice makes perfect: a discussion of revenue practice note 24 and related issues
Revenue Practice Note 24 dated 8 August 1994 re11ds as follows: "Self-employed taxpayers must claim their motor vehicle expenses based on the actual cost incurred in respect of such vehicle over the· actual distance travelled.' The private use of the vehicle must, therefore, lie based on actual figu...
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Centre for Law and Society
2026
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