FTTTx Income tax – self-employed construction worker – taxpayer living in Midlands, working in Kent – living away during the week – travel, food and accommodation expenses – whether incurred wholly and exclusively for the purposes of the trade – no – desire to live at home was at least part of the reason for the travel – location of base of operation in Kent, not at home – private element of purpose of travel could not be regarded as incidental to predominant business purpose – allowability of food and accommodation expenses followed that of travel expenses – appeal dismissed
Citations:
[2011] UKFTT 213 (TC)
Links:
Income Tax
Updated: 17 September 2022; Ref: scu.442925