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The appellant was a self-employed subcontractor whose work consisted of repair and maintenance jobs. He claimed he removed travel and subsistence expenses of £13 760 and motoring expenses of £450 from his construction industry scheme tax deductions in 2007.
He reasoned that the petrol costs of his weekly journey between his home in Coventry and his workplace at Dungeness Power Station Kent added up to £4 160.
Moreover he said his 48-week stay in Dungeness cost him £4 800 (four nights a week) while his evening meals were an additional £4 800 a year.
In 2008 the taxpayer deducted £3 056 for car van and travel expense and £9 600 for other business expenses.
He said HMRC initially agreed with him but changed their minds suggesting it was reasonable for him to...
