EIM32356 - Travel expenses: travel in the performance of the duties: home to work travel
Section 337 ITEPA 2003
The Courts have established as a clear general principle that the cost of travelling from an employee바카라 사이트™s home to his or her normal place of work is not travel in the performance of the duties, see EIM31650. The expense merely puts the employee into a position to perform his or her duties.
The cases that have established this principle are:
| Cook v Knott | 2TC246 |
|---|---|
| Revell v Directors of Elworthy Bros & Co Ltd | 3TC12 |
| Andrews v Astley | 8TC589 |
| Ricketts v Colquhoun | 10TC118, see EIM31641 |
| Nolder v Walters | 15TC380 |
| Burton v Rednall | 35TC435 |
| Parikh v Sleeman | 63TC75, see EIM32360 |
| Miners v Atkinson | 68TC629, see EIM32380 |
| Kirkwood v Evans | 74TC481, see EIM32374 |
The only exceptions to this rule are:
- travel from home to a temporary workplace, see EIM32000
- where the employee has a travelling appointment, see EIM32366
- where the employee바카라 사이트™s home is a place of work and the place where the employee lives is dictated by the requirements of the job, see EIM32370
- where the duties of the employment are carried out wholly or partly outside the UK, see EIM34020
- where a non-domiciled employee is working in the UK, see EIM35030
- emergency call-outs see EIM32386.