Expenses were not incurred in the performance of duties of employment
In HMRC v J Kunjur [2023] UKUT 154 (TCC) (10 July 2023) the UT found that living accommodation rental expenses were not incurred wholly exclusively and necessarily in the performance of the duties of employment reversing the decision of the FTT.
Mr Kunjur worked as a doctor at a hospital in Tooting London. His duties required him to be on call some nights during the week and occasionally at weekends. He lived with his family at their home in Southampton but to enable him to carry out his duties rented accommodation near the hospital and stayed there during the week.
The FTT had taken a sympathetic approach finding that Mr Kunjur had been obliged to incur accommodation expenditure as the holder of an employment and had incurred at least some of the amount wholly...
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Expenses were not incurred in the performance of duties of employment
In HMRC v J Kunjur [2023] UKUT 154 (TCC) (10 July 2023) the UT found that living accommodation rental expenses were not incurred wholly exclusively and necessarily in the performance of the duties of employment reversing the decision of the FTT.
Mr Kunjur worked as a doctor at a hospital in Tooting London. His duties required him to be on call some nights during the week and occasionally at weekends. He lived with his family at their home in Southampton but to enable him to carry out his duties rented accommodation near the hospital and stayed there during the week.
The FTT had taken a sympathetic approach finding that Mr Kunjur had been obliged to incur accommodation expenditure as the holder of an employment and had incurred at least some of the amount wholly...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
