Employment income – deductions in determining taxable income – airline pilots becoming liable to reimburse training costs incurred earlier in their employment on leaving airline – payment made in tax year after employment ceased – whether, if deductible, deductible in year paid or in year obligation arose – held in the year incurred – whether expense incurred wholly exclusively and necessarily in the performance of the duties – held noNicola Shaw appeared for the Respondent
(1) Simon Hinsley (2) Jeremy Milsom v. HM Revenue and Customs – Special Commissioners
GITC is sad to report the death of our Head of Chambers, Mr Milton Grundy who passed away at the weekend.
Gray’s Inn Tax Chambers is deeply saddened by the passing of our founding member and Head of Chambers, Mr Milton Grundy
28 Nov 2022
Gray’s Inn Tax Chambers is deeply saddened to learn of the death of Her Majesty Queen Elizabeth II.
We join the nation in mourning and our condolences are with the Royal Family.
09 Sep 2022
The 2022 GITC Review is now available
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