The taxpayer was obliged to visit an office in Leeds once a week. He lived in Norfolk. He sought to set off the travel expenses against his schedule E Income Tax. As a home worker, he also sought the expenses of maintaining an office at home. Both requirements were imposed by his employers as part of their home-working scheme.
Held: The tests for setting off such expenses were strict. To come within the new definition, the travelling expenses had to be incurred performing employment duties, but also attributable to the necessary attendance of the employee in the performance of those duties, and not to be excluded by the definitions of ordinary commuting or private travel. Under those definitions the travel was part of his ordinary commuting. The home expenses were not necessary for the employment because the home working scheme was optional.
Judges:
Patten J
Citations:
Gazette 06-Mar-2002, Times 05-Feb-2002
Statutes:
Income and Corporation Taxes Act 1988 198(1) and (1A), Schedule 12, Finance Act 1998 61(1)
Jurisdiction:
England and Wales
Income Tax
Updated: 20 December 2022; Ref: scu.167554
