[2010] UKFTT 299 (TC)

Miss J Blewitt (Judge) (Chairman), Mr M Farooq (Member)

Decision released 2 July 2010

Appeal against closure notice – whether claims for relief for accommodation and travel expenses allowable for locum consultant endocrinologist

  The tribunal decided that a locum consultant was not eligible for tax relief in respect of accommodation and travel expenses to the hospital where he worked since, on the facts and evidence before the tribunal, he had failed to satisfy the tests laid down in s. 336–339 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003).


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