– see also Road fuel

Approved mileage allowance payments

Commentary – Tax Reporter ¶432-120

Business travel, meaning

Commentary – Tax Reporter ¶432-110

Company vehicles, meaning

Commentary – Tax Reporter ¶432-110

Councillors travel expenses

Commentary – Tax Reporter ¶432-100

Deductions for travel expenses

Commentary – Tax Reporter ¶455-000 ; Tax Reporter ¶455-200
HMRC Guidance – EIM31815

Deemed earnings

Commentary – Tax Reporter ¶1006-675 ; Tax Reporter ¶1006-733
Case Law – Abbott v. Philbin (H.M. Inspector of Taxes) ; BEAK (H.M. INSPECTOR OF TAXES) v. ROBSON ; Kent Food Ltd v. R & C Commrs ; Mimtec Ltd v IR Commrs

Design weight, meaning

Commentary – Tax Reporter ¶432-110

Earnings

Commentary – Tax Reporter ¶1006-630 ; Tax Reporter ¶413-550
HMRC Guidance – EIM05100 ; EIM20602

Generally

Commentary – Tax Reporter ¶416-130 ; Tax Reporter ¶432-100 ; Essential Tax Companion ¶9265

Mileage allowance payments, meaning

Commentary – Tax Reporter ¶432-110

Motor cycle and cycle, meaning

Commentary – Tax Reporter ¶432-110

Passenger payments

Commentary – Tax Reporter ¶432-150

Relief

Commentary – Tax Reporter ¶432-130

Use by business proprietor

Commentary – Tax Reporter ¶216-000
Case Law – Bennett v. R & C Commrs ; Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Edwards (H.M. Inspector of Taxes) v. Warmsley, Henshall & Co. ; Horton v. Young (H.M. Inspector of Taxes) Weston v. Young (H.M. Inspector of Taxes) ; Newsom v. Robertson (H.M. Inspector of Taxes) Robertson (H.M. Inspector of Taxes) v. Newsom ; Sargent (H.M. Inspector of Taxes) v. Barnes ; Sargent (H.M. Inspector of Taxes) v. Eayrs

Van, meaning

Commentary – Tax Reporter ¶432-110

Voluntary workers

Commentary – Tax Reporter ¶129-050
Case Law – (1) BENSON v. COUNSEL (H.M. INSPECTOR OF TAXES) (2) LEADER (AS MANAGER FOR ESMOND) v. COUNSELL (H.M. INSPECTOR OF TAXES) ; (1) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS. (2) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS' EXECUTORS. ; (1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL. ; (1) WHYTE v. CLANCY (H.M. INSPECTOR OF TAXES) (2) TITCOMB v. CLANCY (H.M. INSPECTOR OF TAXES) (3) LOWRY (H.M. INSPECTOR OF TAXES) v. FIELD (4) LOWRY (H.M. INSPECTOR OF TAXES) v. WILLIAMS ; BEARE (H.M. INSPECTOR OF TAXES) v. CARTER ; BOARD OF CONSERVATORS OF THE SEVERN FISHERY DISTRICT v. O'MAY (Surveyor of Taxes). ; BROCKLESBY v. MERRICKS (H.M. INSPECTOR OF TAXES) ; Black Nominees Ltd. v. Nicol (H.M. Inspector of Taxes) Nicol (H.M. Inspector of Taxes) v. Black Nominees Ltd. ; Bloom v. Kinder (H.M. Inspector of Taxes) ; Bradbury (H.M. Inspector of Taxes) v. Arnold ; Burdge v. Pyne (H.M. Inspector of Taxes) ; Dickinson (H.M. Inspector of Taxes) v. Abel ; GRAHAM v. GREEN (H.M. INSPECTOR OF TAXES). ; Hugh v. Rogers (H.M. Inspector of Taxes) ; LEEMING v. JONES (H.M. INSPECTOR OF TAXES). ; LYONS v. COWCHER (H.M. INSPECTOR OF TAXES). ; NETHERSOLE v. WITHERS (H.M. INSPECTOR OF TAXES) ; Norman (H.M. Inspector of Taxes) v. Evans ; PEARN v. MILLER (H.M. INSPECTOR OF TAXES). ; SHERWIN v. BARNES (H.M. INSPECTOR OF TAXES). ; Scott (H.M. Inspector of Taxes) v. Ricketts ; TRENCHARD (AS LIQUIDATOR OF THE NATIONAL UNITED LAUNDRIES (GREATER LONDON), LTD.) v. BENNET (H.M. INSPECTOR OF TAXES) ; TRUSTEES OF EARL HAIG v. COMMISSIONERS OF INLAND REVENUE ; WILSON (H.M. INSPECTOR OF TAXES) v. MANNOOCH