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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Typical danger areas / A6.970 Travel and subsistence

A6.970 Travel and subsistence

Administration and compliance

Where an employee undertakes a business journey regarded as a business expense, associated subsistence should also be regarded as a business expense. However, some expenses, such as home to work travel and accommodation provided at or near the permanent workplace, are not. In addition, the incorrect

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I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

A1.810 Limitation

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D1.404B Large company definition for R&D tax relief

I5.221 Lifetime termination of QIIP—general

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general