Re: HGV training costs.


"Ronald Raygun" <no.spam@xxxxxxxxxxxxxxxxxxxxx> wrote in message
news:DiXGl.16457$OO7.2056@xxxxxxxxxxxxxxxxxxxxxxxxxxxx
tim..... wrote:

There's already been one reply telling him that it isn't (wrong), and I
agree with that answer. The cost of acquiring skills to obtain a new
career are generally

It is interesting that you use the word "generally", because it suggests
that there may be exceptions. Would you care to expand on that?

I was CMA in case someone came up with a case.

But actually the situation differs if the prospective employer pays for the
training. In this case it doesn't generate a BiK, but if you pay for it, it
doesn't become tax deductible (AIUI).


not an expense claimable against the income from that career.

Well, logically this is obviously wrong, since it is an expense
wholly and exclusively incurred for the purpose of that career.

The word "career" is telling, and needs to be distinguished from
"employment". This is the problem here. If you spend money on
acquiring a skill, this will be a skill for the life of the career,
but of course the career may span several employments, so it doesn't
really make sense to claim the expense against the income from the
first employment, never mind the first year's income. It would make
more sense to amortise the expense over the whole career, and then we
have the difficulty of not knowing at the outset how long the career
will last. He might work as a lorry driver for 20 years before he
retires, or he might jack it in after 2 years when he decides it's
not really what he wants after all.

In a way, a skill is like a capital asset, and so it would make sense
to be able to claim capital allowances.

All nicely argued. But the revenue don't see it this way, and no-one has
successfully challenged the IRs interpretation.

If they did, the costs of my three year's at Uni (course fees,
accommodation, beer money!) would be tax deductable

One also needs to distinguish between pure training on the one hand
(and let's face it, how difficult can it be to drive a lorry?) and

You are right and the previous poster said this.

But the question asked was about the initial (trivial!) part of learing how
to manoeuvre the lorry.

all the compliance red tape, the necessary expenses incurred in
connection with obtaining (and keeping) certification to permit him
to work as a lorry driver. Especially if these need to be renewed every
few years, let's say it's four years, then it makes sense to set a
quarter of the red tape expenses against each year's income.

They're expensible in the year incurred - they have no resale value.

tim



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