SE31651 - The Schedule E expenses rule: in the performance of the duties: decided cases
There are a number of cases in which the Courts have held that expenditure incurred in connection with an employment was not deductible because it was not incurred in the performance of the duties of the employment. Examples include
| Shortt v McIlgorm (26TC262) | Fees paid to an employment agency to get a job, see SE32560. |
| Blackwell v Mills (26TC468) | Cost of attending evening classes to become better qualified, see SE32525. |
| Eagles v Levy (19TC23) | Legal costs to recover wages, see SE32865. |
| Ansell v Brown (73TC338) | Cost of dietary supplements for professional sports player, see SE32507. |
