The tribunal part allowed an appeal related to the deductibility of employment expenses which HMRC rejected, however only £499 of the expenses were deemed to be eligible for tax relief.

In his self assessment tax return for 2016-17, Dr Harry Nduka included employment income of £48,500, tax deducted via PAYE from those earnings of £10,500 and expenses of £43,500.

Most of the claimed expenses were legal fees relating to Nduka’s dispute with the General Medical Council (GMC), but he also claimed travel and accommodation costs, private dental treatment, training and costs of a computer.

The PAYE information filed by his employers showed that Nduka’s 2016-17 earnings were £40,295.70, from which tax of £6,356.44 had been deducted.

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