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Construction industry agency workers’ travel costs not deductible (Exchequer Solutions Ltd v HMRC)

Published on: 22 June 2022
Published by: LexisNexis
  • Construction industry agency workers’ travel costs not deductible (Exchequer Solutions Ltd v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Exchequer Solutions Ltd v HMRC, the First-Tier Tax Tribunal (FTT) agreed with HMRC that there was no mutuality of obligation between individuals working in the construction industry and the umbrella company employing them under an overarching contract. Each individual job was effectively a separate employment, and individuals were therefore commuting between their home and a permanent workplace, meaning that travel expenses were not deductible. or take a trial to read the full analysis.

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