EIM32535 - Other expenses: education and training: where education is part of the duties of the employment

It is very unusual for external education to be among the obligatory duties of an employment. The Courts have adopted a restrictive approach to defining the duties of an employment, see EIM31650. In almost all cases you need to distinguish between doing the work of the employment and training or preparing to do that work.

However, there are cases in which the duties of the employment necessarily include external education. Typically these cases will be employments which involve research. A typical case is illustrated by example EIM32545.