The taxpayer doctor had claimed against her income tax, the costs of attending training courses required under her employment contract and for professional development. The Revenue appealed against a decision allowing the expenses.
Held: The court set out to reconcile the apparently conflicting decision in Decadt.
Judges:
Hooper, Rimer, Pitchford LJJ
Citations:
[2010] EWCA Civ 843
Links:
Statutes:
ncome and Corporation Taxes Act 1988
Jurisdiction:
England and Wales
Citing:
Appeal from – HM Revenue and Customs v Banerjee (No 2) ChD 19-Jun-2009
The court was asked whether the taxpayer dermatologist could deduct the expenses of attending educational courses, conferences and meetings, including associated costs of travel and accommodation.
Held: She could.
The defendant requested . .
See Also – HM Revenue and Customs v Banerjee (1) ChD 19-Jun-2009
The taxpayer sought anonymity in the reporting of the case against her.
Held: No, she could not be given anonymity.
Henderson J said: ‘In determining whether it is necessary to hold a hearing in private, or to grant anonymity to a party, . .
Cited – Blackwell (HM Inspector of Taxes) v Mills 1945
. .
Cited – Revenue and Customs Commissioners v Decadt ChD 2008
The taxpayer, a general surgical registrar, had a contract, requiring him to attend training courses and to obtain a specialist training certificate in order to qualify as a consultant surgeon. Clause 6 of his contract recorded that he had been . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 22 August 2022; Ref: scu.421109