INCOME TAX – and NATIONAL INSURANCE CONTRIBUTIONS – dispensations within ITEPA s 65 – allowances for travel and subsistence costs – character of allowances – found to be Chapter 1 earnings – whether recipients had permanent or temporary workplaces – permanent – travel costs ordinary commuting expenses and not deductible – whether allowances within dispensations – no – whether dispensations could lawfully be granted – no – appeal substantially dismissed
Citations:
[2012] UKFTT 28 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 September 2022; Ref: scu.450827
