06 August 2010
Revenue and Customs Commissioners v Banerjee [2010] EWCA Civ 843, [2010] All ER (D) 306 (Jul)
In circumstances where the taxpayer’s contract of employment had required her to undertake various training courses, the taxpayer’s training had been an objectively necessary requirement of the taxpayer’s employment which enabled her to claim for deductions under s 198 of the Income and Corporation Taxes Act 1988.
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