Part time worker travel to office expenses
SCIT EMPLOYMENT INCOME – employee having arrangement for working at home for two or three days a week – travelling expenses between home and office – whether amounts necessarily expended on travelling in the performance of the duties of the office or employment – no – whether expenses of ordinary commuting – yes – appeal dismissed.
[2008] UKSPC SPC00690
Bailii
England and Wales
Income Tax
Updated: 01 November 2021; Ref: scu.273103