An employee who is resident in the United Kingdom is sent by her employer to work in Germany on secondment for 8 months. The employer pays the travel expenses of the employee and her husband and also pays for their accommodation or subsistence while they are in Germany.

Some of the expenses met by the employer are deductible under section 338 ITEPA 2003 (travel for necessary attendance), some are deductible under the special rules for employees working abroad (sections 370 and 371 ITEPA 2003) and some are not deductible at all.

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