A health and safety inspector lives in Leicester and is employed in an office in Nottingham. His office is 500 yards from a bean processing plant that he has to inspect. He travels direct from home to the plant.
Although the plant is a temporary workplace his journey to the
plant is substantially the same as his ordinary commuting journey.
Therefore his travel is treated as ordinary commuting and the cost
is not deductible, see
EIM32300.
