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Travel costs not allowable

15 April 2013
Issue: 4398 / Categories: Tax cases , Employees , Income Tax

L Meynell-Smith (TC2531)

The taxpayer worked at a Jaguar plant in 2003/04. He said he was employed by a Dutch company at Jaguar for the period 6 April to 1 November although he subsequently claimed to have been employed by an agent.

The taxpayer registered as self-employed with effect from 1 November. HMRC concluded he had been self-employed throughout 2003/04. He had not declared profits of £36 015 claimed the department which assessed him to tax.

The taxpayer appealed maintaining he had been an employee prior to 1 November and insisted commuting expenses of about £11 000 should be allowed against the profits if the assessment stood.

He was unable to provide payslips for the period he claimed he was an employee. There was no contract of employment nor did his role change after he registered as self-employed. HMRC had no record of him being subject to...

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