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The appellant Mr Kenyon appealed against HMRC’s refusal to allow his travel and subsistence expenses for the years 2005/06 2006/07 and 2007/08 when these costs ranged from £6 882 to £11 987.
Mr Kenyon contended that although he worked from home in Cheshire his occupation as a self-employed pipefitter meant that he needed to travel to various sites and therefore should be eligible for the deductions claimed.
HMRC believed that for the three tax years in question Mr Kenyon’s predominant employment was with Brewchem International Ltd in London and therefore he could not claim these expenses as they were to be deemed costs of ‘ordinary commuting’.
Mr Kenyon provided extensive evidence for the tax years concerned which illustrated that he had worked at various other sites that did not relate to Brewchem and that his home was his work base.
The tribunal...
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