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Further to Malcolm Gunn's excellent article on Schedule D expenses in Taxation, 27 June 2002, I would like to make two points.
Further to Malcolm Gunn's excellent article on Schedule D expenses in Taxation 27 June 2002 I would like to make two points.
Subsistence and accommodation
In theory Caillebotte v Quinn [1975] STC 265 and other case law makes the position of the self-employed worker rather worse than that of an employee who can usually make a valid claim for subsistence and overnight accommodation under section 198 Taxes Act 1988. Details of the expenses claims available to Inland Revenue employees published in Taxation rather tend to support this viewpoint.
However all is not lost. The Inspector's Manual at paragraph IM 860 confirms that the cost of meals taken away from home can be claimed by itinerant self-employed workers. In addition where it is necessary for a business person to stay away from home the costs of hotel...
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