Employee travel and subsistence claims

The First-tier Tribunal case of Narinder Sambhi (TC7717) related to a dispute over whether travel and subsistence costs could be claimed for tax purposes and reminds us of some of the complexities of the travel and subsistence tax rules. These have remained largely unchanged for more than 20 years when they were updated to take out claims for travel by horse.

The facts

Mr Sambhi worked for his employer (Lendlease PLC) in the Birmingham area where he lived. In September 2013 the company transferred him to a site in London and he subsequently worked at several locations in and around the capital with his stay at each site being for less than 24 months. Lendlease PLC met Mr Sambhi’s travel and subsistence costs and it appears he rented accommodation on the outskirts of London where he resided from Monday to Friday before returning home to Birmingham at weekends.

The...