[2006] EWHC 2491 (Ch).

Chancery Division.

Lightman J.

Judgment delivered 13 October 2006.

Income tax – Relief – Business expense – Revenue or capital – Vocational training – Claim for relief for cost of examination fees leading to qualification – Statutory conditions for relief not met – Whether fees constituted income or capital expenditure – Finance Act 1991, s. 32.

  The taxpayer appealed against the refusal of tax relief for fees for vocational training.

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