Tax deduction for attending international conferences

Tax deduction for attending international...

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A Surgeon friend of mine has been attending medical conferences overseas to deliver his expert knowledge to his audience (part of his CPD).  He had to fund the travel himself since his employer refused to do so on the basis of course of lack of funds. 

The Surgeon would like to claim tax relief simply because he has to attend these conferences otherwise risk being penalised during his performance appraisal and secondly it is costing him a fortune in travel costs

He has not claimed before but is tempted to claim for the sake of it. I know HMRC will argue its not in direct connection with his work duties though it does have a bearing directly on his work as he could be punished if he did not attend these comferences 

It does seem unfair that if he set up his own company he probably could get tax relief.  He earns a very small amount from private work.

Is it worth the doctor just trying his luck ?

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By George Attazder
12th Feb 2013 12:06

Nothing...

... has changed since you asked the same question before in THIS thread.

You need to read HMRC's manuals at EIM31950 et seq, and show them to your client.

As I intimated in the previous thread, the travel needs to be incurred in the performance of the duties of the employment. To do so, you would need facts proximate to those in the Banerjee case.

The Court of Appeal decision in Banerjee is HERE, and you might adduce more facts from the earlier decision of the High Court.

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By vince8
12th Feb 2013 12:09

Is he just employed?

Does the surgeon have a private practice as well, or is he just a "doctor"?

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By George Attazder
13th Feb 2013 10:49

I forgot to mention yesterday...

... that one of the risks your client faces if they choose to take a different view from HMRC's well publicised position, they could be charged penalties based on a deliberate inaccuracy.

I've also come across more relevant discussion in EIM32530 et seq. It looks like Parikh v Sleeman 63 TC 75 might be worth a look at.

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