Commentary

(b) No tax deduction for own costs

Division BII Taxation of Employment Income
| Commentary

(b) No tax deduction for own costs

| Commentary

(b)     No tax deduction for own costs

No tax deduction from the charge on termination payments is available to the employee in respect of his own costs of legal representation in a tribunal or court (Warnett v Jones [1980] 1 WLR 413, [1980] STC 131, 53 TC 283, Slade J).

To continue reading
Analyse the law and clarify obscure passages all within a practical context.