Continuing education expenses

confusedagain

please can someone clarify the position as regards tax deductible expenses in relation to continuing education courses/seminars/conferences? Which of the following can be claimed for in a self assessed tax return...
1) course/conference fees
2) travelling expenses to course
3) acommodation costs if overnight stays required (eg >2 days long)
4) expenses/subsistence throughout duration of course.

Is the situation different if attending seminars etc out of the country eg from Ireland to UK? It is a requirement for annual registration with professional body to attend minimum of 20hrs per year at such events.

nompere

Put simply, they are all allowable deductions from business profits.

The only slight doubt arises with overseas conferences. In Bowden v Russell & Russell a solicitor visited North America for what he admitted were the dual purposes of attending a conference and having a holiday. His expenses were disallowed. Judge, Irish Income Tax, at para 5.305, notes that an inspector would probably be preprared to grant a concessional apportionment if this arose now.

In a similar case, Edwards v Warmsley Henshall & Co, the taxpayer was allowed all his travelling expenses for a trip to the US for a conference when he stayed on after the conference for a holiday. Obviously the holiday expenses that followed the conference weren't allowable.

confusedagain

the course in question is Wed-Sun 8.30am to 6pm with half day Sun, I travel from tues for obvious reasons and return Sun evening - I take it therefore that all expenses should be allowable eg air fares, airport parking, coach transfers and hotel expenses as there is no 'holiday' component? are course fees allowable - i am confused in relation to Revenue commisioners statements regarding 'approved courses' and tuition fees, whereas it is anecdotally accepted that fees for continuing education meetings are included against tax?