Contractor A is an employee of his own ltd co and working at a client site on a fixed term contract of 12 months, and is regularly claiming mileage from home (the registered office and permanent workplace), and is also claiming for lunch when on site - 3 miles away.
Contractor B is an employee of his own ltd co and working at a client site on a contract of uncertain duration which has now reached 24 months, and was regularly claiming mileage from home (the registered office and permanent workplace), and was also claiming for lunch when on site - 3 miles away. Mileage claim ceased at 24 months.
How firmly is subsistence, specifically lunch costs, attached to travel, and ultimately the 24 month rule?
Most commentators agree (when not specifically discussing the 24 month rule) that subsistence is defined within travel expenses, but there is some ambiguity if this is the case for the 24 month rule.
Also, some reputable contractor support websites specifically discourage any lunch claims whilst readily accepting mileage claims for A and B (B for 24 months). I have read expressions like "remote site" and "normal place of work" to allow a lunch claims for the former and not for the latter, even though they are advising ltd co contractors - but no references are given.
Two questions please:
1) Can A and B (B for 24 months) claim for lunch as well as the mileage ?
2) Can B claim lunch as subsistence after 24 months ?
If you advise against the lunch claims, though I respect that, is there a tax reference, or are we just feeling squeamish?