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Previously on "Different question about business travel - where is home?"

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  • TheFaQQer
    replied
    Originally posted by CoolCat View Post
    well there are other tricks that people use, as for instance find a relevant industry conference that you attend near the destination you have in mind
    Which would fall foul of HMRC's guidance on expenses - see EIM31960 and specifically the example in EIM31991.

    EIM31960 says "The insertion into an itinerary of a token business element, such as a meeting that could equally well have taken place at the employer’s premises in the United Kingdom, does not make the travel cost necessarily incurred"

    Leave a comment:


  • CoolCat
    replied
    Originally posted by northernladuk View Post
    I don't believe that will be the case once he arrives on your door step. I've heard tax investigations can be very thorough and more piss take the find the more thorough it becomes.

    Comparing large companies to one man bands doesn't work either really.
    doubt it, as it is such a widespread practise, and is no real financial benefit to the individual as costs of flights are broadly the same

    Leave a comment:


  • CoolCat
    replied
    Originally posted by TheFaQQer View Post
    A private company does not need to have an AGM at all, so it might be difficult to argue that you needed to have one that was overseas - if you have one every year then that might make it easier to argue though.

    However, Cannon v Trask showed that company directors must act in good faith when they are going to hold the meeting and it needs to be convenient for all shareholders to attend. So if the shareholders are all already overseas then you could argue that it was convenient to have the meeting there; arguing that it is convenient to fly a shareholder to an overseas place to have a meeting that could have been held anywhere might be difficult.

    As ever, it's a matter of your approach to risk.
    well there are other tricks that people use, as for instance find a relevant industry conference that you attend near the destination you have in mind

    Leave a comment:


  • TheFaQQer
    replied
    Originally posted by CoolCat View Post
    Well re "fly to visit family in the alps" you could decide to hold your companies AGM in the alps, and then travel to and from and hotel in the alps becomes expensable... indeed I know some rather large privately held companies where the directors regularly pull this trick (and I know the tax man is OK)
    A private company does not need to have an AGM at all, so it might be difficult to argue that you needed to have one that was overseas - if you have one every year then that might make it easier to argue though.

    However, Cannon v Trask showed that company directors must act in good faith when they are going to hold the meeting and it needs to be convenient for all shareholders to attend. So if the shareholders are all already overseas then you could argue that it was convenient to have the meeting there; arguing that it is convenient to fly a shareholder to an overseas place to have a meeting that could have been held anywhere might be difficult.

    As ever, it's a matter of your approach to risk.

    Leave a comment:


  • northernladuk
    replied
    Originally posted by CoolCat View Post
    , and whether I was flying into one UK airport or another was incidental and hardly likely something the tax man would be bothered with
    I don't believe that will be the case once he arrives on your door step. I've heard tax investigations can be very thorough and more piss take the find the more thorough it becomes.

    Comparing large companies to one man bands doesn't work either really.

    Leave a comment:


  • CoolCat
    replied
    Well re "fly to visit family in the alps" you could decide to hold your companies AGM in the alps, and then travel to and from and hotel in the alps becomes expensable... indeed I know some rather large privately held companies where the directors regularly pull this trick (and I know the tax man is OK)

    other stuff depends on common sense, and where you are working. when I was working abroad and flying back to the UK at weekends I would fly into different places in the UK as needed to optimise my social and business calendar, I always booked these to expenses as "the UK" was to all intents and purposes "home" for the purposes of the tax rules, and indeed this is the way the rules are interpreted when I have been in large companies (and I know the tax man was checking this kind of stuff), and whether I was flying into one UK airport or another was incidental and hardly likely something the tax man would be bothered with
    Last edited by CoolCat; 9 January 2018, 22:50.

    Leave a comment:


  • TheFaQQer
    replied
    Originally posted by BrilloPad View Post
    I say it is wherever you lay your wife.

    However in my cause it is usually the wives doing the f**king.

    So probably home is the divorce courts....
    Ah, the various stages of a relationship

    - kitchen sex - where you have sex everywhere, including the kitchen
    - bedroom sex - where you only ever have sex in the bedroom
    - hallway sex - where you walk past each other and mutter "f*** you"
    - courtroom sex - where one of you gets screwed in front of everyone else

    Leave a comment:


  • BrilloPad
    replied
    Originally posted by WTFH View Post
    Heavy-handed moderator here has moved this thread to General.
    Better than the alternative. Waiting for the edgy comments then moving it to professional and issuing bans.....

    Leave a comment:


  • WTFH
    replied
    Heavy-handed moderator here has moved this thread to General.

    Leave a comment:


  • BrilloPad
    replied
    Originally posted by TheFaQQer View Post
    Wherever you lay your hat, that's your home.

    (I am disappointed it's taken over 20 replies for someone to write that. This place is going downhill etc etc)
    I say it is wherever you lay your wife.

    However in my cause it is usually the wives doing the f**king.

    So probably home is the divorce courts....

    Leave a comment:


  • WTFH
    replied
    Originally posted by TheFaQQer View Post
    If I leave mine in San Francisco, can I claim the flights to go back and get it?
    Sure, and maybe if you go to Tracy Island you might find your Brains.

    Leave a comment:


  • TheCyclingProgrammer
    replied
    Originally posted by TheFaQQer View Post
    Wherever you lay your hat, that's your home.

    (I am disappointed it's taken over 20 replies for someone to write that. This place is going downhill etc etc)
    I did consider making that joke, but I decided not to lower myself to that level.

    Leave a comment:


  • TheFaQQer
    replied
    Originally posted by jamesbrown View Post
    It's wherever your heart is, which introduces a potential tax advantage of a heart transplant.
    If I leave mine in San Francisco, can I claim the flights to go back and get it?

    Leave a comment:


  • TheFaQQer
    replied
    Originally posted by Lance View Post
    where is home?
    Wherever you lay your hat, that's your home.

    (I am disappointed it's taken over 20 replies for someone to write that. This place is going downhill etc etc)

    Leave a comment:


  • jamesbrown
    replied
    It's wherever your heart is, which introduces a potential tax advantage of a heart transplant.

    Leave a comment:

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