Market leading insight for tax experts
View online issue

J Kunjur v HMRC

Proportion of accommodation costs referable to duties of employment

In J Kunjur v HMRC [2021] UKFTT 362 (TC) (7 October 2021) the First-tier Tribunal (FTT) allowed the taxpayer’s appeal finding that a percentage of his accommodation costs was referable to the duties of his employment. He was obliged to incur a proportion of those expenses as a holder of employment and wholly necessarily and exclusively in the performance of his duties.

The taxpayer (K) was a dental surgeon practising in Southampton where he lived with his family. He decided to train in a new surgical discipline taking up a training contract in South London. Commuting every day left him exhausted and unable to discharge his duties as a doctor so he rented accommodation near the hospital in London. He stayed there during the week and at weekends when on-call. He also paid for...

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top