MP Harry Cohen has claimed thousands of pounds on parliamentary expenses for his Leyton and Wanstead constituency including using the same receipt twice for Sky Digiboxes

The member for Leyton and Wanstead - who is himself a trained accountant - charged £300 of a £881.25 bill for accountancy fees to the taxpayer claiming it as the 'Parliamentary aspect' of his 2006/07 tax returns.

There is also a letter from Gants Hill-based Frederick's Accountants detailing £5,548.33 'legal and professional fees' included with his expenses receipts - although it is unclear exactly what implication this has for the taxpayer.

In 2006/07 he charged £49 for a Sky Digibox at his constituency office - located within his Wanstead Home - and then used exactly the same receipt to be re-embersed for a second identical box the year after.

Then he charged the monthly subscription to the taxpayer.

A total of £990 was claimed for a London Metropolitan University course entitled 'Advanced Certificate in Communications, Advertising and Marketing' plus £36.86 for a textbook 'Marketing: Concepts and Strategies' from Amazon.

A full disclosure of MPs expenses has now been published on the Parliament website but with some of the more shocking sections controversially blacked out.

Mr Cohen also claimed £67.96 for curtains, £2.99 for a Homebase rubber torch and £89.44 for luggage at prestigious LA department store Macy's.

The Guardian reported last month ho Mr Cohen claimed thousands for the redecoration of his second home before selling it and charging taxpayers £12,000 for stamp duty and fees on a new property.

Among other items he claimed £1,222 for new blinds and £5,232 for furniture plus £4.25 for baby wipes and £8.75 for men's shaving oil.

In response Mr Cohen said the house had been very dilapidated as the previous owner had lived there since 1933. He has offered to refund the cost of the toiletries.

He said: "I divide my annual accountancy bill, for completion of tax return, by three; my wife's, 'mine' and Parliamentary. Although the last is by far the most complex, I only claim a third of the bill for it.

"The toilet brush holder was £2.99 House cleaning and a kettle were essential and what the allowance covers.

"These were needed so that I could operate effectively.

"Two of the Sky digiboxes are in different locations in the home. There is very poor terrestrial reception. "The other box is in my separate office. I do need to watch news, current affairs and the Parliament channel consistantly. "The textbooks and training are for staff. I am on the Work & Pensions Committee where we have recommended employers do more to train their staff.

"My constituents and I do get benefit from their increasing expertise. There was also an element of 'equal pay' as a consideration."