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(1) Simon Hinsley (2) Jeremy Milsom v. HM Revenue and Customs – Special Commissioners

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

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