| Commentary

(3) Mileage allowances

| Commentary

(3)     Mileage allowances

Mileage allowance relief is available under ITEPA 2003 s 231, in which case no deduction is available under the travel deductions provisions (s 359). The relief is available where the total mileage allowance payments made to the employee in respect of a vehicle which is not a company vehicle is less than the relevant 'approved amount'. The amount of relief to which he is entitled is the difference between the total he was paid and the relevant approved amount.

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