Expenses are not deductible

The taxpayer submitted his tax return claiming expenses in respect of travel to work. He was a surgical trainee in the East Anglian region rotating through different hospitals to meet the training requirements.

He was employed by each hospital for which he worked during the programme; each placement was treated as a separate employment.

HMRC refused his claim so the taxpayer appealed.

The First-tier Tribunal said legislation case law and Revenue guidance made the position of junior doctors clear. He was paid by each hospital for which he worked and for the duration of each contract was required to perform his duties at that particular hospital.

Thus each hospital became his permanent workplace as defined in ITEPA 2003 s 339(2) so his travel from home to...