Replies to Queries - 3

My client has been practising as a counsellor since 1991 and is studying to become a qualified psychotherapist. As part of her course she is obliged to undergo personal analysis. This is regarded as best practice even when qualified and she would not receive new patients from other professional colleagues without regularly undergoing personal analysis herself. She is in perfect mental health and no remedial treatment is involved in her personal analysis sessions.

The Inspector of Taxes is refusing to allow tax relief on the cost of the sessions contending that the expenditure is of a capital nature being part of the cost of obtaining a qualification in psychotherapy. He has closed his enquiry into the return and my only recourse is to take the case to the Commissioners.

Have any readers encountered similar Revenue objections? Any positive advice would be appreciated. I am...