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Michael Wardle v HMRC

In Michael Wardle v HMRC (TC02986 – 22 October 2013) the taxpayer had won a claim for unfair dismissal against his former employer and appealed against HMRC’s refusal to allow his legal costs as a deductible expense.

In relation to legal costs incurred while he was still employed Mr Wardle contended that he had been a financial regulator and that as such he had been required to consult solicitors. This contention was rejected as the evidence as recorded in the judgment of the employment tribunal was that his role had not been that of a financial regulator.

As for legal costs incurred after he had left his former employer the fact that Mr Wardle had been awarded compensation for unfair dismissal did not bring his legal costs within the ambit of ITEPA 2003 s 336 as he had not been ‘obliged to incur’...

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