– 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 ; Quick Overview ¶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