A client is resident in Spain but is a member of an LLP in the UK and travels to the UK a couple of times a week. Are the travel expenses allowable as an expense of the LLP ? Many thanks in advance for any assistance.
Replies (9)
Please login or register to join the discussion.
look at
you need to look at EIM32000
"The case of Kirkwood v Evans (74TC481) confirms that travel between home and a permanent workplace is ordinary commuting even where home is also a workplace"
EIM32170 and 32760 gives an exception to this where a home can be deemed as a workplace
EIM?
Why would be look at the Employment Income Manual?
Nonetheless, the travel is not allowable.
Couple of times a week per OP
Personally, I have some questions to ask, before even being in a position to comment:
Where is the business of the LLP carried on? In the UK? Outside the UK? or both within the UK and outside the UK?If part of the business is carried on outside the UK, is any part of the business carried on in Spain?What are the purpose of the individuals travelling visits to the UK a couple of times per year?