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Chapter EIM32535

Document Cited authorities 2 Cited in Related
Vincent
Published date22 May 2014
Record NumberEIM32535

There are cases in which the duties of the employment necessarily include external education and meet the requirements of section 336 ITEPA 2003. Typically these cases will be employments which involve research or an employee who is undertaking a training phase of their career, during which the attendance at external courses represents an intrinsic part of the duties of the employment. Typical cases are illustrated by examples EIM32545.

In the case of Revenue & Customs Commissioners v Dr Piu Banerjee ([2010] EWCA Civ. 843), the Court of Appeal accepted that a deduction for training costs incurred by an employee should be allowed under S336 ITEPA 2003 if the employee was employed on a training contract where training was an intrinsic contractual duty of the employment (see also EIM32530 and EIM32545), where any personal benefit would be incidental and not therefore give rise to a dual purpose of the expenditure, and the other conditions of S336 are met. See EIM31650.

The above case can be contrasted with the earlier case of CRC v Decadt (TCL3792) where a hospital doctor was refused relief for the expenses of travelling to and sitting professional examinations. As part of his employment, Dr Decadt was required to hold a National Training Number (NTN) and attend mandatory training courses. Dr Decadt was however not employed on a training contract. Therefore his expenses had not been necessarily incurred in the performance of his duties of employment as was required under S336.

It is important in cases where relief is sought for training costs incurred under the terms of a training contract for the employee to be able to demonstrate, by...

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