Temporary enjoyment

He was invited to help build a tourist attraction 60 miles away from home. Before accepting the job he was assured by the contractor that he would be able to make an expenses claim for tax purposes. The expense he would necessarily incur in daily attendance at the site for three months was the cost of temporary accommodation. He had never worked for the company before and at the end of the project he found employment with another firm closer to home.
The Inspector refused the stonemason's claim to the cost of bed and breakfast accommodation whilst he was away from home. This was because the stonemason knew when he accepted the engagement that he would only be working at the site in question albeit for a short period.
The stonemason had sent in his tax expenses claim because he thought that a place of employment was a temporary...