FTTTx Appeal against HMRC’s decision that travel expenses incurred by a doctor who was on a training programme which required that he rotate to a different hospital each year were not deductible – appeal dismissed – each rotation was a separate permanent employment and the expenses were the normal commuting expenses – the travel was not in the performance of his duties which did not commence until he reached the relevant hospital
Judges:
Radford TJ
Citations:
[2011] UKFTT 489 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 31 August 2022; Ref: scu.449463
