Expenses were not incurred necessarily

In his self-assessment tax return the taxpayer who was a doctor claimed expenses of £43 500. Most of this was legal fees relating to a dispute with the General Medical Council but he also claimed travel and accommodation costs a professional subscription private dental treatment training and the costs of a computer.

After an enquiry HMRC amended his return disallowing the expenses. The taxpayer appealed. At the First-tier Tribunal hearing HMRC accepted that a professional subscription was allowable.

On legal costs the taxpayer said these related to his profession as a doctor and he would not have been able to continue in his job had he not defended his position. The tribunal agreed with HMRC that these were not a necessary cost of his job but were personal to him. Further the legal costs were incurred to put him...