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Goodbye Mostyn.
I have been looking at the revised version of booklet 490: Employee travel which HMRC have just published. The changes have been made to honour a promise to update the guidance following the review by the Office of Tax Simplification.
The guidance seems to be laid out more logically than before and the examples are better placed within the text. Some obsolete material has also been removed. The language has been refreshed – for example changing “disabled people” to “people with disabilities”. Somebody had fun changing the names and job descriptions in the examples – “Emily the Seal Doctor” now seems to have morphed into “Fred the Safety Officer” And one of my all-time favourite examples – Mostyn who made a short “business journey” in a horse and carriage hired for the occasion – has been dropped. I am sad to...
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