The legislation is almost silent on the treatment of this all-important category of business expenditure. The only references to travel costs in the Income Tax (Trading and Other Income) Act 2005 are in relation to foreign trades (see ¶293-150), employee counselling (¶213-500), re-training (¶213-550) and from 6 April 2013 the optional fixed allowance for business mileage (¶212-100). This is to be contrasted with the fairly detailed statutory provisions (and extensive official guidance) in relation to employee travel expenses (see ¶454-000ff).

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