Consultant Psychiatrist v Revenue and Customs: SCIT 19 Jul 2006

EXPENDITURE BY EMPLOYEE – professional training expenses – whether wholly exclusively and necessarily incurred in the performance of the duties of the employment – no – appeal dismissed

Citations:

[2006] UKSPC SPC00557

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 July 2022; Ref: scu.244608