Expenses incurred in travelling to the place of work not allowed in Ricketts v Colquhoun 10 TC 118. However travelling expenses incurred in the course of the duties of employment are allowed, Nolder v Walters 15 TC 388.
In Pook v Owen 45 TC 571, costs incurred by a doctor in travelling between his home and the hospital were allowed. The key in this case was that his duties as a doctor commenced as soon as he received a telephone call from the hospital. The Irish Revenue’s interpretation of this case is set out in SP IT/2/07.
The cost of travelling from home to work where the taxpayer had volunteered to work from home was disallowed. Kirkwood v Evans 2002 STC 231
In Bennett v Revenue & Customs Commissioners 2007 SpC 576 travelling and accommodation expenses to various construction sites was not deductible as just ordinary commuting expenses.
In Brown v Bullock 40 TC 1 the test was whether the duties could be performed without incurring the expenses.
A fee paid to an employment agency for obtaining a job was held not to be incurred in the performance of duties. Shortt v McIlgorm 26 TC 262
The cost of suing for recovery of wages is not allowed. Eagles v Levy 19 TC 23
Gratuities paid where disallowed on the basis that there was no legal obligation to pay them. HF Kelly v H II ITR 460.
Cost of work clothing was disallowed. Hillyer v Leeke 1976 STC 490, Woodcock v IRC 1977 STC 405 and Ward v Dunn 1979 STC 178
In Emms v Revenue and Customs Commissioners 2008 STC (SCD) 618 a rugby player was not allowed a deduction for the cost of food, nutritional supplements and medicines. The relief was denied on the basis that the expenditure was not incurred exclusively and necessarily in the performance of his employment duties. The expense was incurred to enable him to perform his duties, but not “in the performance of the duties”.
Expenses incurred in connection with training, contractually required, were not deductible for purposes of income tax. Revenue and Customs Commissioners v Decadt 2008 STC 1103
Agent’s fees paid by the employer to negotiate terms of contract were held to be not deductible. Madeley and another v Revenue and Customs Commissioner 2006 SpC 547