[2007] EWHC 1659 (Ch).

Chancery Division.

Patten J.

Judgment delivered 9 May 2007.

Income tax – Employment – Deduction – Expenses wholly, exclusively and necessarily incurred in performance of duties of employment – Taxpayer surgeon – Contract of employment requiring specific training certificate – Taxpayer seeking to deduct examination fees and related expenses – Whether expenses deductible from earnings – Income Tax (Earnings and Pensions) Act 2003, s. 336.

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