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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Travel, subsistence and relocation / E4.714 Travel, subsistence and relocation—location of commentary

E4.714 Travel, subsistence and relocation—location of commentary

Personal and employment tax

E4.714 Travel, subsistence and relocation—location of commentary

Commentary on the exemptions and deductions relevant to an employee's travel, subsistence and relocation is

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

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

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

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

C2.501A Compensation and capital gains tax—overview

A4.557 Late filing penalties—company tax returns

C2.201 Allowable expenditure for capital gains—overview

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

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)

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption