Income tax – Sections 338 and 339 Income Tax (Earnings and Pensions) Act 2003 – whether the Appellant was entitled to claim relief for travel and subsistence because his employment was at a temporary workplace – appeal dismissed Citations: [2012] UKFTT 148 (TC) Links: Bailii Statutes: Income Tax (Earnings and Pensions) Act 2003 338 339 … Continue reading Long v Revenue and Customs: FTTTx 21 Feb 2012
FTTTx INCOME TAX – deductibility of travelling expenses – whether travel to a permanent workplace – sections 338 and 339 Income Tax (Earnings and Pensions) Act 2003- appeal dismissed Citations: [2013] UKFTT 420 (TC) Links: Bailii Statutes: Income Tax (Earnings and Pensions) Act 2003 338 339 Jurisdiction: England and Wales Income Tax Updated: 19 May … Continue reading Ratcliffe v Revenue and Customs: FTTTx 2 Aug 2013
PAYE and NIC – travel and subsistence expenses – whether ordinary commuting or travel to temporary workplace – ss 338 and 339 Income Tax (Earnings and Pensions) Act 2003 – Regulation 25 and paragraph 3 of part VIII of schedule 3 Social Security (Contributions) Regulations 2001 (SI 2001/1004) – series of assignments – whether overarching/umbrella … Continue reading Exchequer Solutions Limited v Revenue and Customs: FTTTx 13 Jun 2022
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