A qualified dentist wants to specialise in a particular branch of dentistry and is on a University course to fulfill this. The cost is around £20,000 per annum and lasts 3 years during which time they continue to work part time. Is this cost deductible and if so is it deductible now, or when earnings arise as a result of completing the further education course.
Would it be accepted that as having already qualified in dentistry that the University course is simply allowing the dentist to enhance their existing knowledge rather than acquiring new skills?
The original pregrad dentistry course would have included the area of specialism albeit at a basic level.
Replies would be appreciated, thanks.