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England and Wales decisions
Decisions matching the current search
The Upper Tribunal dismissed HMRC’s appeal, holding that Heathrow accommodation on back-to-back rotations was deductible under section 337 ITEPA 2003.
A tribunal upheld HMRC discovery assessments and a closure notice over unlawful home-to-work travel claims, but reduced all penalties to nil because of special circumstances.
Southport hospital was the appellant's permanent workplace as it was the sole premises attended for all or almost all relevant periods; travel expenses were ordinary commuting and not deductible; non-travel expenses did not meet the statutory requirements for deduction except those allowed by HMRC; prior HMRC acceptance of expenses does not create a precedent or legitimate expectation.
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The Costs Judge has no jurisdiction to entertain an appeal regarding a litigator's claim for travel expenses as a disbursement under the Criminal Legal Aid (Remuneration) Regulations 2013, as such claims are not included in the categories of claim subject to appeal under Regulations 28 and 29.
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Only the professional subscription to the Royal College of Obstetricians and Gynaecologists (£499) was allowable as a deduction from employment income; all other claimed expenses were not wholly, exclusively, and necessarily incurred in the performance of employment duties and/or were not sufficiently evidenced, and thus not deductible under the relevant statutory provisions.
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Mann v Towarzystwo Ubezpieczen Inter Polska SA & Ors [2023] EWHC 2794 (KB) (09 November 2023)
High Court damages assessment arising from negligent cosmetic surgery in Poland. The claimant recovered general damages, care, travel, and surgery costs as wasted expenditure.
Interim relief was continued for a trafficking survivor, requiring accommodation in London and travel expenses for medication, support, and treatment needs.
Reed Employment Plc & Ors v HM Revenue and Customs [2015] EWCA Civ 805 (28 July 2015)
Court of Appeal held Reed’s travel allowance arrangements formed part of taxable earnings, not separate reimbursements, and dismissed the appeal.
The Court of Appeal held Reed’s travel arrangements were part of taxable earnings, not separate reimbursements, and dismissed Reed’s appeal.
Cordant Group Plc, R (on the application of) v Secretary of State for Business, Innovation and Skills & Anor [2010] EWHC 3442 (Admin) (30 December 2010)
The High Court upheld changes to minimum wage rules that excluded certain travel-expense payments, rejecting challenges based on irrationality, equality duties, and EU discrimination law.
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