Varnam v. Deeble, [1985] BTC 150 (C.A.) -- summary under Subparagraph 115(1)(a)(i)

In determining the level of employment income "attributable to duties performed outside the United Kingdom", reference should be had to the amount allocated to overseas employment by the taxpayer's employment contract. If there is no allocation in the contract, then an apportionment generally should be made on the basis of the number of days spent abroad performing his duties. [C.R.: 126(1)]