Tax case re allowable employment expenses

Journalist claiming agents fees as allowable employment expenses

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Does anyone remember the name of a tax case where a journalist went from being self employed to an employee and successfully claimed that their agents fees were an allowable expense against employment income?

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By michaelblake
22nd Feb 2017 15:55

No. And it seems a very unlikely decision. It is xifficult to see how the conditions of s336 ITEPA 2003 could possibly have been met, viz

336(1) The general rule is that a deduction from earnings is allowed for an amount if–

(a)the employee is obliged to incur and pay it as holder of the employment, and

(b)the amount is incurred wholly, exclusively and necessarily in the performance of the duties of the employment.

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By Dick Stastey
22nd Feb 2017 16:19

I suspect that the OP may be referring to the Richard and Judy case, but the term "journalists" is then very generous.

http://www.bailii.org/uk/cases/UKSPC/2006/SPC00547.html

In that case ITEPA 2003, s 352 was in point with the term "entertainers" being equally generously applied.

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By michaelblake
26th Feb 2017 10:41

Silly me. I read "agent" in the question as "accountant"

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