Expenses - 2 year rule

[Old Greg]

8 miles is not significant in any book. Percentage wise maybe but it's 8 miles. The rule was designed to help people with relocation expenses with 2 years being a reasonable time for someone to decide if they were permanent or not. This isn't an issue with an 8 mile change. You have to bear in mind the examples talk about geographic areas, which 8 miles isn't. I think you would be pushing to argue that with HMRC.

Fortunately you are wrong.

The journey is different. The cost is different. The examples talk anout the significance of these factors. The change in journey is not an artificial construct to avoid the 24 month rule.

The purpose of the rule does not drive the application of the rule. Otherwise we'd all be screwed over IR35. Of course HMRC may disagree but isn't that the same with IR35?