Work done abroad
Charge to tax
Commentary –
Quick Overview ¶9600
Double taxation relief
– see Double taxation relief
Foreign earnings deduction
Long absences
Private residence relief
Commentary –
Quick Overview ¶15560
Proportion of emoluments attributable to qualifying days
Short absences abroad, non-working days, Schedule E charges
Case Law –
Leonard v. Blanchard (HM Inspector of Taxes). [1992] BTC 13
;
Leonard v. Blanchard (HM Inspector of Taxes). [1993] BTC 138
Travel expenses
Generally
Commentary –
Quick Overview ¶9615
Temporary workplace whilst working full-time overseas
Commentary –
Quick Overview ¶9615