Prospect rather than expectation

Travel expenses for a temporary workplace

The taxpayer lived in Wales. During 2008/09 his employment was based in Hindhead Surrey. He claimed travel and subsistence expenses on the basis that this was a temporary workplace. HMRC refused the claim. It said there was no evidence that the taxpayer had been sent to Hindhead for a limited duration.

The First-tier Tribunal found there was no evidence to show that the employer envisaged the taxpayer would work at different sites. This was compounded by the fact that he was based at Hindhead for two years without being moved on. The impression was rather that he was expected to work at Hindhead and might have to move elsewhere when his work there ended. This did not happen.

On this basis the location was not a temporary one. It was his normal place of work and as such no travel...