Zambon v. Tax Comptroller [2014] 2 JLR 342 (16 September 2014)

Zambon v. Tax Comptroller [2014] 2 JLR 342 (16 September 2014)

Expenses of an accountancy course are not deductible if the taxpayer chose to commence the course and was not required to do so by the employer; such expenses are not incurred wholly and exclusively for the purposes of present employment.

Citation
[2014] 2 JLR 342
Parties
Applicant: Zambon; Respondent: Tax Comptroller
Jurisdiction
Jersey
Judgment Date
16 September 2014
Procedural Posture
Tax Appeal / Judgment
Outcome
appeal dismissed
Legal Topics
Income Tax Deductions, Employment Expenses
Tax Law Income Tax Deductions Employment Expenses

Case Brief

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Parties

Zambon

Applicant

Tax Comptroller

Respondent

Procedural Posture

Tax Appeal / Judgment

Legal Issues

  1. 1 Whether expenses of an accountancy course are deductible under Income Tax (Jersey) Law 1961, art. 70(a)

Ratio Decidendi

Expenses of an accountancy course are not deductible if the taxpayer chose to commence the course and was not required to do so by the employer; such expenses are not incurred wholly and exclusively for the purposes of present employment.

Court Disposition

appeal dismissed