INCOME TAX – travel and subsistence payments – whether taxable as employment income – was there a ‘substantial effect’ on journey when job location changed within Greater London – s338 Income Tax (Earnings and Pensions) Act 2003
Citations:
[2020] UKFTT 231 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 February 2022; Ref: scu.652271