United Kingdom parliamentary expenses scandal with each MP receiving a letter in which they were informed whether or not they would be required to repay any expenses they had claimed. Among those who had to repay expenses were Prime Minister Gordon Brown who claimed £12,415 for cleaning and gardening costs and Liberal Democrat leader Nick Clegg who was asked to pay back £910 from a £3,900 claim he made for gardening between 2006 and 2009. Conservative leader David Cameron was asked to provide more information regarding over-claiming in 2006 when he changed his mortgage, he had already repaid £218. Former Home Secretary Jacqui Smith apologised
Public policy limitation on deduction for business expenses In "Lilly v. Commissioner", opticians claimed deductions for payments made to doctors in consideration of prescriptions for eyeglasses sold by the optician taxpayers in question. Though these payments qualified for § 162 deduction as expenses paid in the course of the opticians' trade or business, the IRS argued that the expenses should be disallowed as against public policy. While the Court disapproved of the business ethics displayed by the opticians, the Court upheld the deductions as valid under the Code. The Court in "Tellier" stated that only in extremely limited circumstances would a deduction that meets the requirements of §