Same building, different client
If a contractor has been working for one client in a building with other tenants, and wins a contract with one of the other tenants, which is genuinely a completely separate company in different offices in the building, then the 24-month rule is reset and the contractor can claim travel expenses.
If a contractor has been working for one client in a building with other tenants, and wins a contract with one of the other tenants, which is genuinely a completely separate company in different offices in the building, then the 24-month rule is reset and the contractor can claim travel expenses.

Same location, all bar a couple of feet, definitely does not reset 24 month rule

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