Training cost is not tax-deductible
Revenue and Customs Commissioners v. Decadt
Chancery Division
“For expenses to be deductible from a taxpayer’s earnings, they had to be necessarily incurred in the performance of his duties and not simply because he was obliged by his contract to incur them.”
The Times, 4th June 2007
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
