Tax relief and travel expenses – part 2

In part two of our expenses series, Martin Jackson ATT, senior tax writer at Croner-I, considers the tax issues when commuting and travelling to business meetings depending on geographic location

The legislation ITEPA 2003, s337–339 provides tax relief in respect of travel which is necessary in order for work to take place and which is not ‘ordinary commuting’ (s338).

Ord

Your free features:

Breaking news and expert analysis
Customisable daily newsletters
Six free CPD learning modules each year
Personalised CPD tracker
Top 75 Firms league tables
Regulatory changes
Hardman’s Tax Data

Tax | Bolt loses TOMS dispute with HMRC over charging VAT on fares

Finance | Pros and cons of consolidating multiple pension pots

Tax | Brits quitting the Gulf over war have 60-day tax window

Finance | Legal updates: breaking boardroom deadlock between shareholders

Tax | Nine ways to beat the Budget tax tsunami