If you are reading this, the chances are you have studied for one or more professional qualifications. Your employer is quite likely to have paid for the cost of formal training, revision courses and related exam fees. Whether your employer paid corporation tax or income tax, it matters not, they would have received tax relief on the cost of making you pour over study manuals late into the night and, softening the blow somewhat, you were not treated as receiving a benefit in kind subject to tax.