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HMRC internal manual

Employment Income Manual

Travel expenses: general: overseas conferences, seminars and study tours: case law

Section 337 ITEPA 2003In Owen v Burden (47TC476) a county surveyor was refused a deduction under Section 337 ITEPA 2003 for the cost of attending a world road conference in Tokyo. He attended on his own initiative and attendance was not imposed on him as a duty of his employment. Although it was accepted that he attended the conference for business reasons no deduction was due because his attendance was not necessary.

In Thomson v White (43TC256) the director of a farming company was refused a deduction under section 337 for the cost of a trip to America to visit farms. Although it was said that the visit led to an improvement in farming techniques it could not be said that the visit was necessary to carry out the duties of a director of that company.