Directors of small companies operating in service industries such as computer consultancy frequently contend that their home is a place of work (see EIM32760). As a consequence the director will ask for a deduction for the cost of travel from home to the various places at which the company is required to provide services, together with accommodation costs if the director needs to stay away from home. In very many cases, those expenses will not qualify for relief under Section 337 ITEPA 2003. The reason can be illustrated by the case of Miners v Atkinson (68TC629).
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