Review of the travel and subsistence tax rules

The employment tax rules are fairly complex when it comes to travel and subsistence and getting things wrong could leave an employer exposed to a significant tax exposure.

Added to this there are those who consider the current tax rules are no longer really ‘fit for purpose’ and do not reflect the ways in which people have changed their ways of working. The current regime came into force in 1998 and replaced legislation which still covered the use of a horse for business travel. But since 1998 I think it is fair to say we have seen a revolution occur in working habits which in part is due to the developments in technology.

In addition practices in place before Covid-19 have in many cases been turned upside down. Many employers have not gone back to their old ways of working with the growth in the hybrid approach to...