In Owen v Burden (47TC476) a county surveyor was refused a
deduction under Section 337 ITEPA 2003 for the cost of attending a
world road conference in Tokyo. He attended on his own initiative
and attendance was not imposed on him as a duty of his employment.
Although it was accepted that he attended the conference for
business reasons no deduction was due because his attendance was
not necessary.
In Thomson v White (43TC256) the director of a farming
company was refused a deduction under section 337 for the cost of a
trip to America to visit farms. Although it was said that the visit
led to an improvement in farming techniques it could not be said
that the visit was necessary to carry out the duties of a director
of that company.
