In Miss SH Ling v HMRC (TC01629 – 19 December) a certified accountant (L) who was employed by an accountancy firm claimed a deduction of £3 000 which she described as ‘rent’. HMRC rejected the claim and she appealed contending that this related to the use of her home as an office. The First-tier Tribunal dismissed her appeal. Judge Clark found that there was ‘no evidence that keeping an office at her home was a requirement of (L’s) employment’ and held that the claim did not meet the requirements of ITEPA 2003 s 336. (Various other claims including a large claim for travelling expenses were also rejected.)
Why it matters: ITEPA 2003 s 336 provides that a deduction is only allowable where expenditure ‘is incurred wholly exclusively and necessarily in the performance of the duties of...
