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.
Date: 19th March, 2008
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