United Kingdom parliamentary expenses scandal ultimately covered the entire gamut of Parliament—all major parties and several minor ones, ministers (including the Prime Minister Gordon Brown, the Chancellor, cabinet and shadow cabinet members) through to backbenchers, and members of both the House of Lords and the House of Commons. A number of members were expelled from their parties, or would not stand for re-election; some members repaid, in part or whole, sums they had previously claimed. Expenses claims to be repaid averaged £3,000 with the highest repayment being £42,458.21 by Barbara Follett. There were also payments to the UK tax authority for taxes on possible gains
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 §