Dr John F Avery Jones

Decision released 17 September 2002

Income tax – Employment – Emoluments – Work-related training – Whether ’signing-on bonus’ not taxable as reimbursement of training costs – Income and Corporation Taxes Act 1988, s. 200B, 200C.


A payment of £18,000 made to a taxpayer by her employer as reimbursement of training fees was not taxable income as it constituted expenditure on providing work-related training which was exempt under s. 200B of the Income and Corporation Taxes Act 1988.


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