FTTTx INCOME TAX – EMPLOYMENT INCOME – EXPENSES – specialist registrar in urology on a six year training programme within the NHS – appellant based at one hospital and undertaking rotational appointments at other hospitals – payment by employer, in respect of travel from place where living to place of rotational appointment, of mileage in excess of distance to base hospital – whether tax exempt as removal benefits or removal expenses (ITEPA s.271) – in the circumstances of the case, no – whether tax exempt under the travel expenses rules (ITEPA ss.337 to 339) – in the circumstances of the case, no – emergency call out fees – whether tax exempt (ITEPA ss. 62 and 338) – in the circumstances, yes, up to a limit of 40 pence per mile (ITEPA ss. 229 and 230)
Citations:
[2010] UKFTT 283 (TC), [2010] STI 2517, [2010] SFTD 1063
Links:
Income Tax
Updated: 23 August 2022; Ref: scu.422288