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22 February 2011
The employees of a business located about 30 miles from London visit the capital in the evenings to promote the firm
My client’s business is located about 30 miles from London close to the local railway station. His few employees live nearby and commonly walk to and from the office.
Employees attend evening functions in the capital to promote the firm.
Generally they travel there by train returning late at night and the firm pays for travel including taxis home from the station.
Does the cost of these fall within the exemption in ITEPA 2003 s 248?
Furthermore what about the taxis from London Waterloo railway station to the function and back again?
They are expected to arrive promptly and although public transport may still be running when they come home the client would want them to catch the earliest train back.
Do these journeys fall within the exemption or are they allowable generally?
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