The FTT considers the rules on tax relief for travel and subsistence payments

Sarah Black 11 New Square

The First-tier Tribunal has handed down its decision in Narinder Sambhi v HMRC considering the application of the rules governing tax relief on travel and subsistence payments. In particular, focusing on the question of whether changes between workplaces had a “substantial effect” on the taxpayer’s journey to determine if said changes in workplace should be disregarded for the purposes of the 24-month rule, and ultimately to establish if the workplaces constituted “temporary workplaces”. The decision highlights the lack of case law on this issue.

The decision can be found here.