Limited duration workplaces

The taxpayer claimed mileage expenses in 2008/09 in respect of travel to and from his permanent and temporary places of work.

He worked under three contracts. The first required him to work at various locations. The other two contracts were short-term specifying a single place of work.

HMRC said the taxpayer attended a temporary workplace under the retainer contract but he had a permanent workplace under the short-term agreements – on which basis the department allowed the claim in relation only to the retainer.

The taxpayer appealed.

The First-tier Tribunal accepted that the work carried was essentially the same under each contract but it was the contractual provisions that determined the tax treatment.

The Revenue was correct to not allow expenses in respect of the short-term contracts. ITEPA 2003 s 339(5)(a)(ii) excluded a workplace from being temporary if the employee was required to work there for...