Zambon -v- Comptroller of Taxes [2014] JRC 173A (16 September 2014)

Zambon -v- Comptroller of Taxes [2014] JRC 173A (16 September 2014)

The expenses were not incurred wholly and exclusively for the purposes of the appellant's employment with Baker Tilly, as the ACCA course was not a requirement of that employment and the appellant began the course before his employment commenced. Therefore, the expenses are not deductible under Article 70(a) of the Income Tax (Jersey) Law.

Citation
[2014] JRC 173A
Parties
Appellant: Appellant; Respondent: Comptroller
Jurisdiction
Jersey
Judgment Date
16 September 2014
Procedural Posture
Tax Appeal / Appeal From Commissioners of Appeal for Tax Decision
Outcome
appeal dismissed
Legal Topics
Income Tax Deduction, Employment Income, Professional Expenses, Allowable Deductions
Tax Law Income Tax Deduction Employment Income Professional Expenses Allowable Deductions

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Parties

Appellant

Appellant

Comptroller

Respondent

Procedural Posture

Tax Appeal / Appeal From Commissioners of Appeal for Tax Decision

Legal Issues

  1. 1 Whether training and examination costs repaid to employer are deductible against employment income under Article 70(a) of the Income Tax (Jersey) Law
  2. 2 Whether such expenses are incurred wholly and exclusively for the purposes of employment

Ratio Decidendi

The expenses were not incurred wholly and exclusively for the purposes of the appellant's employment with Baker Tilly, as the ACCA course was not a requirement of that employment and the appellant began the course before his employment commenced. Therefore, the expenses are not deductible under Article 70(a) of the Income Tax (Jersey) Law.

Court Disposition

appeal dismissed