One of our clients who is employed at the local hospital has incurred the costs of a course and fees to take and pass exams which will then give her the opportunity to seek appointment as a registrar.
Without these qualifications she would be ineligible for such an appointment. It was not a condition of her employment that she should incur the costs.
She has advised us that several of her colleagues at the hospital have also sought a deduction against their income for similar expenditure. Do readers think that she can claim a tax allowance for these costs?
One of our clients who is employed at the local hospital has incurred the costs of a course and fees to take and pass exams which will then give her the opportunity to seek appointment as a registrar.
Without these qualifications she would be ineligible for such an appointment. It was not a condition of her employment that she should incur the costs.
She has advised us that several of her colleagues at the hospital have also sought a deduction against their income for similar expenditure. Do readers think that she can claim a tax allowance for these costs?
We are aware that the rules of Schedule E are notoriously strict and we believe that a claim is not possible. Would it have made any difference if studying and taking the exam were a condition of employment?
Query T16,607
