Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Train ticket

12 March 2013
Issue: 4394 / Categories: Forum & Feedback , Employees , Income Tax

An employee lives on the south coast and works for at least two days a week in his employer’s local office. However, he also spends, on average, three days a week visiting the London office and the London clients of the south coast office

A friend who is employed in the computer software industry lives on the south coast and spends at least two days each week working at the firm’s nearby office.

His employer has a London office and the south coast office also has a number of clients in London. My friend visits both his employer’s London office and the clients of the south coast office at their offices in London.

Originally when visiting clients in London or occasionally attending the office there the employer purchased day-return rail tickets. However the trips to London have become more frequent and average three days a week.

The employer has therefore paid for an annual season ticket because this works out cheaper than buying daily tickets. Furthermore so that a seat can be guaranteed on the train enabling work to be carried out on a laptop computer a...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon