Cardiologist’s healthy result
A tax Inspector was seeking to disallow, as a tax deduction, the cost of a top cardiologist’s subscriptions to leading medical journals.
HMRC were basing their contention on the strict criteria applicable for the deduction of expenses by employees, being seen as a ‘higher bar’ than the criteria for self employed tax deductions.
Using our experience in dealing with HMRC and our technical knowledge in the area concerned we robustly contested their view, successfully persuading HMRC that the journal subscriptions constituted an essential part of the research required by top medical practitioners and were vital to his role as a successful cardiologist.
Our client, naturally gave us his ‘heart felt’ thanks!