Jennifer Adams considers the conditions that must apply when determining whether tax relief can be claimed for travel and subsistence costs.
Claims for travel and subsistence costs may initially appear straightforward. However, they frequently raise complex compliance issues. This complexity largely arises from HMRC’s strict application of the statutory requirement that expenses must be incurred ‘wholly, exclusively and necessarily’ in the performance of employment duties, particularly where expenditure has both personal and professional elements.
The ‘wholly, exclusively
