As it’s our final edition of the year, we depart from our usual weekly case coverage and instead highlight some of the lessons from many of this year’s cases – ranging from an (unreported) FTT decision to judgments of the Supreme Court and the CJEU. We haven't covered everything, but we hope this serves as a handy guide to some of the more interesting decisions.
Business taxes
Accommodation costs
Kunjur [2021] UKFTT 362 (TC) (FTT): this is a rare example of an employee being able to obtain tax relief for the cost of accommodation. The taxpayer was an experienced dental surgeon living with his family in Southampton and took on a full-time training position in London for four years renting a property nearby to live in during the week. A percentage of his accommodation costs was held to be referable to the duties of his employment. Expect...
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As it’s our final edition of the year, we depart from our usual weekly case coverage and instead highlight some of the lessons from many of this year’s cases – ranging from an (unreported) FTT decision to judgments of the Supreme Court and the CJEU. We haven't covered everything, but we hope this serves as a handy guide to some of the more interesting decisions.
Business taxes
Accommodation costs
Kunjur [2021] UKFTT 362 (TC) (FTT): this is a rare example of an employee being able to obtain tax relief for the cost of accommodation. The taxpayer was an experienced dental surgeon living with his family in Southampton and took on a full-time training position in London for four years renting a property nearby to live in during the week. A percentage of his accommodation costs was held to be referable to the duties of his employment. Expect...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
