In HMRC v Banerjee (CA – 28 July) a dermatologist (B) employed by an NHS trust claimed deductions for the costs of attending various courses conferences and meetings. HMRC issued amendments to B’s self-assessments disallowing the claims. B appealed contending that she was required to attend the courses as a condition of her employment and that they took place within her normal working hours. The General Commissioners allowed her appeal (by a majority) finding that the expenses ‘were all incurred wholly and exclusively and necessarily as an intrinsic part of the performance of her duties’. The Ch D upheld the Commissioners’ decision as one of fact and the CA upheld this decision (by a 2-1 majority Pitchford LJ dissenting).
Rimer LJ held that ‘the reason why (B) attended the courses and incurred the expense she did in doing so was because...
