Deductions dismissed

The taxpayer was employed as a sales executive at different times with different employers. His place of work in each case was his home but he was sometimes required to attend the company’s office and had to visit customers both in the UK and abroad.

He was provided with a laptop but used his own mobile phone and home office equipment including a personal computer fax and printer.

In his 2005/06 tax return the taxpayer claimed more than £17 200 as allowable expenses. HMRC disputed the claim so the taxpayer appealed.

The First-tier Tribunal found that in respect of the expenses claimed in respect of his London room rent phone and internet palm computer and fixed phone expenses the taxpayer was not entitled a deduction because the expenses had not been incurred under ITEPA 2003...