Expenditure on training to maintain fitness as a diver

The taxpayer was a saturation diver and claimed the cost of fitness training. This was on the basis that it was wholly and exclusively for the purpose of occupation. The claim comprised the cost of his gym membership and his expenses travelling to and from the gym and his weekly outdoor exercise. HMRC refused the claim saying there was a ‘clear personal/non-trade purpose’ (ITTOIA 2005 s 34). The taxpayer appealed.

The First-tier Tribunal noted that saturation diving was dangerous and divers had to meet a required level of fitness. The taxpayer had consulted a diving doctor and gym instructor to ascertain the most suitable forms of exercise. This was designed to allow him to lengthen his career. The judges found that the taxpayer’s only motive for his training was to maintain the level of lung heart and muscular fitness to enable him to work as a diver. These...