Location, location, location

The taxpayer appealed against HMRC’s refusal to allow tax relief for travel expenses incurred while working as both a self-employed contractor and employed builder for the tax years 2003/04 2004/05 and 2005/06.

He believed he had evidence to demonstrate his entitlement to income tax deductions but HMRC argued that the expenses for travel and accommodation were not laid out ‘wholly and exclusively for the purposes of his trade as a self-employed labour only scaffolder’.

Despite their previous contentions HMRC went on to accept that in the tax year 2005/06 the expenses were to be allowed in spite of the fact the appellant was employed under O’Reilly Scaffolding.

Accordingly the tribunal was asked to determine that year’s appeal in favour of the taxpayer. Although he had been treated as an employee of O’Reilly Scaffolding during the tax years 2001/01 to 2002/03 he was...