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Reasonable discretion

14 February 2017
Issue: 4587 / Categories: Tax cases

L Byrne (TC5606)

MP’s claim for expenses to IPSA

Although not a tax appeal the First-tier Tribunal in this case had to consider an MP’s claim for expenses. It is interesting to note the similarity but also the distinction between the Independent Parliamentary Standards Authority’s (IPSA) requirements for MPs’ expense claims and those in ITEPA 2003 s 336 for employee expenses.

The appellant Liam Byrne MP incurred £1 853 costs in delivering contact cards to members of his constituency. He submitted a claim to IPSA but it refused to repay the expense because it considered the cards had a party political purpose.

An IPSA compliance officer reviewed the decision but because the cards contained details of four local councillors he concluded that the expense was not incurred wholly exclusively and necessarily in the performance of parliamentary functions. He decided that half the claim should be paid...

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