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HM Revenue and Customs v Banerjee: CA 28 Jul 2010

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:

Bailii

Statutes:

ncome and Corporation Taxes Act 1988

Jurisdiction:

England and Wales

Citing:

Appeal fromHM 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 AlsoHM 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, . .
CitedBlackwell (HM Inspector of Taxes) v Mills 1945
. .
CitedRevenue 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

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