| Commentary

(2) Travel expenses

| Commentary

(2)     Travel expenses

Deductions for expenses are available for travel in performance of duties (ITEPA 2003 s 337) and for travel for necessary attendance at any place in the performance of the duties of the employment (ITEPA 2003 s 338). Travel for necessary attendance excludes travel which is 'ordinary commuting' as defined; the basic rule is that an individual does not get a tax deduction for travel between home and his permanent workplace (ss 338, 339). This is the case even if the individual has made an arrangement with his employer that

To continue reading
Analyse the law and clarify obscure passages all within a practical context.