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The taxpayer was employed as a specialist registrar by two NHS trusts between 1996 and 2001.
Her contract contained a training clause which required her to hold a national training number and attend courses ‘in carrying out the duties of her employment’.
She claimed deductions under TA 1988 s 198 for expenditure incurred in attending educational courses etc. including associated costs of travel and accommodation. HMRC did not allow the claims.
She appealed to the General Commissioners. They allowed her appeal so HMRC appealed.
Mr Justice Henderson said that to fall within s 198 the taxpayer’s deduction had to be related to an objective necessity imposed by the duties of the employment i.e. the duties themselves involved the expenditure.
The expenditure also had to be incurred wholly and exclusively in the actual performance of the duties of employment.
The judge...
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