A photgrapher completes a Masters Degree in Documentary Photography / Photo Journalism. he is already an established (self-employed) photographer and did the course to update his existing skills / learn about the advancements in development techniques / using new equipment etc. He wants to claim the cost of the course as Continued Professional Development and I am unsure as to whether this is allowable. I know an MBA is not allowable but in the case of HMRC v Banerjee (see link - http://www.edftax.co.uk/2009/07/14/ewhc-62-2009-hmrc-v-banerjee/) the decision to allow the CPD costs was upheld.
I have been reading (and re-reading) HMRC leaflets - in particular this guidance by HMRC - http://www.hmrc.gov.uk/manuals/bimmanual/BIM42526.htm
Can anybody give me some advice please? Without keeping up to date with developments he will be unable to produce work of a high quality that will get him more work (and ultimatley pay more tax!) but there is a niggling doubt that it is acceptable. Many thanks.