In J Kunjur v HMRC [2021] UKFTT 362 (TC) (7 October 2021) the First-tier Tribunal (FTT) allowed the taxpayer’s appeal finding that a percentage of his accommodation costs was referable to the duties of his employment. He was obliged to incur a proportion of those expenses as a holder of employment and wholly necessarily and exclusively in the performance of his duties.
The taxpayer (K) was a dental surgeon practising in Southampton where he lived with his family. He decided to train in a new surgical discipline taking up a training contract in South London. Commuting every day left him exhausted and unable to discharge his duties as a doctor so he rented accommodation near the hospital in London. He stayed there during the week and at weekends when on-call. He also paid for phone and broadband which he used for providing advice when...
