EWHC 62 (2009) HMRC v Banerjee

Employment expenses - Taxpayer won

Case Summary:

Dr Banerjee was an employed doctor and a specialist in dermatology. She claimed expenses under what used to be S198 ICTA 1988 (now S336 ITEPA 2003) of attending educational courses, conferences and meetings, including associated costs of travel and accommodation. She won at the General Commissioners and HMRC appealed to the High Court.

There it was held that in attending the courses, which were mandatory, she was carrying out the duties of her employment and her exclusive purpose was to fulfil the duties of her employment. So she won. Her case was distinguished from the virtually identical case of Revenue & Customs Commissioners v Decadt [2007] EWHC 1659 (Ch), [2008] STC 1103.