A former ACCA student has failed in a bid to claim the cost of his training course against tax.
DW Perrin, now a member of ACCA, claimed tax deductions of £2,491.69 and £2,590.50 for fees paid to study, arguing that the training was a job requirement and so should be deductible.
HMRC argued otherwise, saying Perrin had attended some courses on the weekend when he was not paid and special commissioner Charles Hellier backed its position.
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