I have been asked to review a decision by HMRC where they have disallowed the previous expense claims made on the basis that they represent ordinary commuting and not travel in the performance of employee's duties.
It is a very common situation where the individual is required by his employer to work on various building sites - which by their very nature are temporary. He rarely reports to head office - instead receiving instructions and work diary by phone - then travelling from home to site as instructed. His typical attendance would be from 5 to 15 days, but occasionaly up to 6 weeks and occasionally 7 or 8 per week where he'll finish mid day then travel to another site.
HMRC are quoting case law, seemingly superseding their own practice as set out in various examples within Guide 490 - Employee travel.
Any suggestions and/or am I missing something?