Long v Revenue & Customs [2012] UKFTT 148 (TC) (21 February 2012)

Long v Revenue & Customs [2012] UKFTT 148 (TC) (21 February 2012)

The Appellant's employment in London was not a temporary workplace as defined by statute because he was employed under a new contract with GS London, performed almost all his duties there for 26 months, and the employment was not for a limited duration or temporary purpose. Therefore, travel and subsistence expenses were not deductible.

Citation
[2012] UKFTT 148 (TC)
Parties
Appellant: Mr Simon Long; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
21 February 2012
Procedural Posture
Income Tax/corporation Tax Appeal / First Tier Tribunal (tax), Substantive Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Travel and Subsistence Expenses, Temporary Workplace, Self Assessment, Employment Contracts
Tax Law Income Tax Travel and Subsistence Expenses Temporary Workplace Self Assessment Employment Contracts

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Parties

Mr Simon Long

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / First Tier Tribunal (tax), Substantive Decision

Legal Issues

  1. 1 Whether the Appellant was entitled to claim relief for travel and subsistence expenses on the basis that his employment in London was at a temporary workplace under Sections 338 and 339 of the Income Tax (Earnings and Pensions) Act 2003

Ratio Decidendi

The Appellant's employment in London was not a temporary workplace as defined by statute because he was employed under a new contract with GS London, performed almost all his duties there for 26 months, and the employment was not for a limited duration or temporary purpose. Therefore, travel and subsistence expenses were not deductible.

Court Disposition

Appeal dismissed