EIM32371 - Travel expenses: travel in the performance of the duties: travel to and from home where it is a place of work: case law
Section 337 ITEPA 2003
The Courts have considered employees바카라 사이트™ home to work travelling expenses on a number of occasions. Recent examples include Miners v Atkinson (68TC629), which concerned a director of a one-man service company, see EIM32380, and Kirkwood v Evans (74TC481), which concerned an employee who agreed to be based at home under a homeworking scheme, see EIM32374.
In two cases the House of Lords has accepted that in certain exceptional circumstances an employee바카라 사이트™s home to work travelling expenses qualified for relief under Section 337. The cases are: