UT confirms treatment of cabin crew travel expenses

The Upper Tribunal has confirmed that British Airways cabin crew on multi-trip trans-Atlantic services were not liable to tax or national insurance when they were mandated to stay in hotels near London Heathrow as part of their duties.  The UT upheld the FTT’s conclusion that incurring such expenses, just like overnight stays in foreign cities between flights, is both a part of the employment duties and necessarily incurred, so that it is not taxable.

Jonathan Peacock KC acted for British Airways, leading Georgia Hicks of Devereux Chambers, on the instructions of Deloitte LLP.

The decision can be found here.