Employment income: cost of attending courses and conferences
In HMRC v Banerjee (CA – 28 July) a dermatologist (B) employed by an NHS trust claimed deductions for the costs of attending various courses conferences and meetings. HMRC issued amendments to B’s self-assessments disallowing the claims. B appealed contending that she was required to attend the courses as a condition of her employment and that they took place within her normal working hours. The General Commissioners allowed her appeal (by a majority) finding that the expenses ‘were all incurred wholly and exclusively and necessarily as an intrinsic part of the performance of her duties’. The Ch D upheld the Commissioners’ decision as one of fact and the CA upheld this decision (by a 2-1 majority Pitchford LJ dissenting).
Rimer LJ held that ‘the reason why (B) attended the courses and incurred...
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:
Employment income: cost of attending courses and conferences
In HMRC v Banerjee (CA – 28 July) a dermatologist (B) employed by an NHS trust claimed deductions for the costs of attending various courses conferences and meetings. HMRC issued amendments to B’s self-assessments disallowing the claims. B appealed contending that she was required to attend the courses as a condition of her employment and that they took place within her normal working hours. The General Commissioners allowed her appeal (by a majority) finding that the expenses ‘were all incurred wholly and exclusively and necessarily as an intrinsic part of the performance of her duties’. The Ch D upheld the Commissioners’ decision as one of fact and the CA upheld this decision (by a 2-1 majority Pitchford LJ dissenting).
Rimer LJ held that ‘the reason why (B) attended the courses and incurred...
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:
