Banerjee Case Download

 

Dr D Williams

1 The Street

Town

County

AB1 2CD

 

HM Revenue & Customs

Customer Operations

Pay As You Earn and Self Assessment

Centenary Court

1 St Blaise Way

Forster Square

Bradford

BD1 4YL

 

31st December 2013

 

Dear Sirs

 

Overpayment Claim – Ref AB 12 34 45 A

 

I have worked in the 2009/2010 tax year as a GP registrar.  I was obliged by my employment to pay the following course fees and would like to claim a deduction for these expenses against my tax liabilities for that tax year, on the basis that the costs were incurred wholly, necessarily and exclusively for business purposes. I am making this claim following the ruling in the case of Revenue & Customs Commissioners v Dr Piu Banerjee ([2010] EWCA Civ. 843).

 

These course fees were paid from my earnings from employment.

 

I would like to make a claim for overpayment relief under Schedule 1AB TMA 1970.

 

2009/2010
Clinical Skills Course 1389.00
Applied Knowledge Course 414.00
Clinical Skills Assessment Course 1389.00
3192.00
1,276.80
Tax refundable 40% of payments made

 

Contd.

 

 

2.

 

 

I confirm the information given in the claim are correct and complete to the best of my knowledge and belief.

 

Yours faithfully

 

 

 

Dr D Williams

 

Enc