Travel expenses for employees

The case of Narinder Sambhi (TC7717) was reported in Taxation 15 October 2020 page 22 and is worthy of more detailed examination as to the light it sheds on the deductibility of travel expenses. But before delving further into that case it is worth exploring the legislation in ITEPA 2003 s 339: ‘Meaning of “workplace” and “permanent workplace”’. And in doing so it may help to consider the example of Harry a leading expert in his field who is employed by a firm of tax specialists based in Belfast. The firm has won a new engagement helping a major multinational business to update all its policies and in particular advise on tax-efficient mileage claims. The client is so big that the project will last three years and Harry has agreed to spend the first 12 months working at the client’s Scottish...