Mileage allowances
– 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
Generally
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