My actor client is appearing in a stage role 200 miles from home and has rented accommodation very close to the theatre for the 7 month duration of the role. I have studied the Tim Healy case and am aware that his claim failed because he rented a 3 bed flat to enable friends and family to stay thus creating a clear duality of purpose.
The complication in my client's case is that she is being accompanied by her husband and very young baby. I am fearful that this will scupper any claim for tax relief on the accommodation costs as presumably, no part of the accommodation is occupied exclusively by her. Do Accountingweb members agree with my interpretation?
I believe that it was also found in the Tim Healy case that the cost of subsistence in a rented flat cannot be claimed unlike the cost of meals in a hotel. This seems entirely logical to me. However, I think the cost of travelling between home and the temporary accommodation is allowable. Again, do members agree? I find this a very difficult area to get my head around and I would welcome any comments.