A doctor’s professional subscription costs were allowed as employment expenses but legal costs, travel and accommodation costs, dental treatment, training costs and the costs of a computer were not allowable in principle. 

The appellant, a doctor, included in his tax return for 2016/17 employment income of £48,500 and expenses of £43,500. Most of the expenses were legal fees relating to the appellant’s dispute with the General Medical Council but he also claimed travel and accommodation costs; a professional subscription; private dental treatment; training; and the costs of a computer. Following an enquiry, HM Revenue and Customs (HMRC) amended the appellant’s tax return to remove the employment deductions. The appellant appealed. HMRC subsequently accepted that a professional subscription of £499 was allowable. 

In December 2016, the Medical Practitioners Tribunal decided that the appellant