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Correspondence from readers on topical subjects.
Training
According to HMRC, they now believe that training is not a duty of the employment, but something to put one in a position to perform those duties. Consequently, employees cannot claim relief for any training costs they have to bear.
Correspondence from readers on topical subjects.
Training
According to HMRC they now believe that training is not a duty of the employment but something to put one in a position to perform those duties. Consequently employees cannot claim relief for any training costs they have to bear.
HMRC say they believed that employer provided training was a duty of the employment but they questioned this following the case of Fitzpatrick & Others v CIR. As a result of this re-think HMRC now believe that cases such as Humbles v Brookes and Blackwell v Mills mean that employees cannot claim relief for any job-related training. To avoid training payments made by employers from being taxable therefore HMRC say they introduced what was TA 1988 s 200B-F which took effect from 1997-98 onwards.
There are a few practical problems with this stance. To...
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