London: +44 (0)20 7236 2601
St Albans: +44 (0)1727 869141
Rickmansworth: +44 (0) 1923 771010
Milton Keynes: +44 (0)1908 605552

No Support For Prop

Former professional rugby player, Simon Emms, has failed in his attempt to get a tax deduction for expenditure on dietary supplements and extra food, which both sides accepted he needed, to allow him to compete at (very nearly) the highest level.

In a case that once again exemplified how difficult it is for employees to claim tax relief for costs incurring in enabling them to do their job, the Special Commissioner, Michael Tildesley, found that Mr Emms’ expenditure had put him in a position to play as a prop for both Bath and Llanelli but had not been incurred “exclusively and necessarily in the performance of his duties of employment”.

Very few of us will be taking supplements and eating extra food to do our jobs; but we might pay for training courses, or incur extra expenditure, that could be claimed successfully by our employers.

To discuss how incurring such expenditure might be structured tax-efficiently, please contact Cathy Corns or me.  

 

 

Date: 19th March, 2008
Author: David Mansell

SHARE THIS

Articles from this Author

Contact Business Service Partners

Choose from the drop down menu below to select a Partner to contact.

Tweet

Mercer & Hole’s @GudgionJa progress in @CelebJustDance - Not much longer to Waite now….. bit.ly/2gqZOZq @MKDonsSET

Mercer & Hole’s Michael Lapham impresses at the @MoneyMgmtMag Financial Planner Awards bit.ly/2yw3Ieetwitter.com/i/web/status/9…

Follow

LinkedIn

For the latest Mercer & Hole news, visit our LinkedIn page mercer-&-hole

Click here to follow us on LinkedIn