TAX FEATURE: Tax deductions for training courses ' Part 2. Employees and 'nigh on impossible' claims for deductions against inco

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In her second article on tax deductions for training courses, Nichola Ross Martin examines the issues from the view of employees and the restrictions that they have in claiming deductions for training expenses against their income from employment.

Employees are not taxed on any incidental benefit that they receive when their employer sends them on a work related training course providing that the employer incurs the cost, or the employer reimburses the cost. The costs of travel to and from the course are likewise without tax consequence. The only proviso on this is the position for shareholder-directors which is not quite as clear cut, and this was discussed in the first part to this article.

When however, an employee incurs the cost of work related training himself and is not reimbur...

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By Anonymous
20th Mar 2008 18:56

Can I claim
May I claim ACA resit fees whereby I had to fund them and my job was dependent on passing them (ie get sacked if dont pass!) This was back in 2001/2002 and I am trying to put claim in before 6th April.

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