Simple expenses claim

The taxpayer was a nurse who worked several contracts of employment in hospitals and care homes during 2003/04 to 2008/09 and in 2010/11.

He claimed in his tax returns expenses not reimbursed to him by employers. They were for travel and subsistence purchase and laundering of his work clothes use of a room in his home as an office and university fees in respect of further training for himself. HMRC refused the claims.

The First-tier Tribunal confirmed that commuting from home to the place of work was not allowable. The cost of travelling between the home of one patient and another would be allowable if the taxpayer could provide evidence he was required to carry out the travel and had kept a log of the journeys which he had not.

The Revenue had accepted in principle the claim in respect of the cost of buying and...