EIM32371 - Travel expenses: travel in the performance of the duties: travel to and from home where it is a place of work: case law
Section 337 ITEPA 2003
The Courts have considered employees’ home to work
travelling expenses on a number of occasions. Recent examples
include Miners v Atkinson (68TC629), which concerned a director of
a one-man service company, see
EIM32380, and Kirkwood v Evans
(74TC481), which concerned an employee who agreed to be based at
home under a homeworking scheme, see
EIM32374.
In two cases the House of Lords has accepted that in certain
exceptional circumstances an employee's home to work travelling
expenses qualified for relief under Section 337. The cases are:
