Charles Hellier

Decision released 9 November 2006

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 no

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