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Temporary or permanent?

21 August 2012
Issue: 4367 / Categories: Tax cases , Employees , Income Tax
M Williams (TC2062)

The taxpayer worked at Heathrow Airport on the construction of the fifth terminal between September 2002 and June 2005.

His contract stated his place of work as Heathrow but added he may be required to work at other locations. He had been due to work at King’s Cross station after 16 months at Heathrow but agreed to remain at the airport.

The taxpayer submitted claims for travel and subsistence expenses between his home in Colwyn Bay and his place of work for the years 2002/03 to 2005/06 on the basis the workplace was temporary under ITEPA 2003 sections 338 and 339.

Under s 339 a location is regarded as temporary if the employment lasts for fewer than 24 months.

HMRC denied the claim saying Heathrow was a permanent workplace because the taxpayer was based there for 33 months.

The First-tier Tribunal accepted that...

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