This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Deductible tax expenses

Joined:Wed Aug 06, 2008 3:43 pm

Postby paynes » Sun Sep 07, 2008 11:50 pm

I thought that costs of attending ongoing professional development courses (particularly where required by a professional body for ongoing compliance) passed the “wholly necessarily and exclusively” test and can be treated as deductible expenses on a tax return.

However HMRC have told my wife she cannot do this (sheÂ’s a vet). What do you think? Also, how would costs of attending the course (hotel) and professional textbooks be treated? I can see that books may be a moot point.

Many thanks

Bob Jones
Joined:Wed Aug 06, 2008 3:43 pm

Postby Bob Jones » Wed Sep 10, 2008 2:41 pm

In addition to wholly, exclusively and necessarily an expense of this nature must be incurred in the performance of the duties of the employment. HMRC will argue that you are not performing the duties of the employment whilst incurring the expense - the expense puts you in a position to perform the duties or puts you in a position to continue to perform the duties but is not incurred in actually performing the duties.
If a person is self employed the expense could very well be allowable as the "necessary" and the "in the performance" tests do not apply .. books are allowable if used " the performance..."

Put Blackwell v Mills in Google and click on LONDON TRIBUNAL CENTRE - 3rd one down ..

Hope this helps


Return to “Business Tax”