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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Applications of the general rule / E4.711A Application of general rule—expenses of obtaining employment

E4.711A Application of general rule—expenses of obtaining employment

Personal and employment tax

Expenses incurred in obtaining employment are not deductible from employment income. In Henderson Shortt v McIlgorm¹, the taxpayer had obtained a position as secretary-accountant through an employment agency, to which he paid a fee of £30, being 5% of his first year's salary. His claim for a deduction failed as it was not an expense

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D6.503 International movement of capital—reportable transactions and events

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

D1.404B Large company definition for R&D tax relief

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements