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Facts, facts, facts

18 July 2014
Issue: 4461 / Categories: Tax cases

C Wragg (TC3679)

The taxpayer made a living as an employee of various firms specialising in digging tunnels.

He lived in Liverpool but worked in the south-east during the years 2006/07 to 2008/09 contributing to various projects that each lasted a year or less.

He claimed relief under ITEPA 2003 s 338 for his travel and accommodation costs because worked on different main sites for periods of under two years.

HMRC did not allow the claim because the taxpayer’s then representative confused the facts by rolling together the assignments to the effect his client had worked in excess of two years on the same project.

The taxpayer was able to provide clear information during the lunch break of a First-tier Tribunal hearing to confirm the assignments were unconnected.

The Revenue immediately conceded that the appeal was valid.

The tribunal judge applauded the tax authority for making the concession and confirmed...

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