Newth Talks Tax: Subcontractors' travel

Subcontractors' travel

Hakeem Adeleye, on 11 August 2007, queried whether there had been any change in the law regarding the travel expenses incurred by construction industry subcontractors between home and various sites since the decision in Horton v Young 47 TC 60.

HMRC had opened a self assessment enquiry into two construction industry subcontractors. All matters had been agreed except travel.

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