20 |
18A.3.1 In the Performance of Duties |
As with travelling expenses, the cases draw a sharp distinction between expenditure incurred in the performance of the duties of an office, and expenditure incurred in order either to enable the employee to do the job initially75 or to enable him to perform the duties of that office more efficiently. Thus, the cost of a housekeeper to look after one’s family and so enable one to go out to work is not deductible,76 a situation which is radically changed in effect (but not in theory) by the system of tax credits—at least for those who qualify for it. |
18A.3.1.1 Subscriptions |
Under TA 198 section 1988, the predecessor of ITEPA section 336, subscriptions to professional bodies paid by a county medical officer of health were disallowed,77 even though the journals received from those societies enabled him to keep himself properly qualified. This rule was reversed by statute and subscriptions are now deductible—but only for a very limited list of professional membership fees78 (the list does not cover trade unions) and for annual subscriptions to approved societies.79 This does not usually extend to allow professional people to claim tax relief on their membership subscriptions to professional bodies while employed.80 A specific provision now allows an actor to deduct agent’s fees, including payments to bona fide co-operatives.81 Other specific provisions are considered in §18A.3.4. |