Related Commentary  Related CasesRelated HMRC Manuals

57A(1)  In calculating the profits of a trade, a deduction is allowed for any reasonable expenses incurred on food or drink for consumption by the trader at a place to which the trader travels in the course of carrying on the trade, or while travelling to a place in the course of carrying on the trade, if conditions A and B are met.

57A(2)  Condition A is met if–

(a)a deduction is allowed for the expenses incurred by the trader in travelling to the place, or

(b)where the expenses of travelling to the place are not incurred by the trader, a deduction would be allowed for them if they were.

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