24 month travel expense

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Bob Jones replied

8 April 2008, 15:42
24 month travel - Change of location

The change of location has to have a "substantial effect" (Section 339 (7) for those legally minded) on the travelling for it to be treated as another location. The trouble is - what is substantial? The reason behind this aspect of the legislation is one of anti avoidance - for example if I own three shops in a small town I could rotate the staff annually between the three and the travelling expense would be allowable.
HMRC regard 10 miles as "substantial" - that is a rule of thumb and not a rule of law. If a journey is twice the distance then the effect is, in my book, substantial even if it is from 4 miles to 8 miles.
I have a number of cases at the moment where there is a similar problem - the diifference in distance is say 8 miles but the effect is to alter the journey by 30% - is a 30% difference a "substantial effect"? I have asked HMRC for an opinion.....and I will report back when I have an answer ... but it could take months ...

Bob
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xoggoth replied

7 April 2008, 09:13
Seconded. If it's in a substantially different location is ok. Same client is irrelevant.
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NotAllThere replied

7 April 2008, 09:11
Originally posted by ki5hor View Post

Will I be able to claim travel expense since I will travelling to a another location?

yes, so long as HMRC agree that it is a different location. Location is the only relevancy. Contract/client/global warming are all irrelevant to your ability to claim expenses.
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ki5hor started a topic 24 month travel expense

6 April 2008, 17:19
24 month travel expense

I finish my current contract on 17th April 2008, thats' 1 day short of 2 years. I may be offered a new contract with the same client but I may be asked to travel to another work location which is nearly twice the distance I am travelling at present. Will I be able to claim travel expense since I will travelling to a another location?
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