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Travel expenses from Spain to the UK - tax deductible ?

Travel expenses from Spain to the UK - tax...

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. 

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By ACDWebb
30th Mar 2015 14:44

Sounds like home to UK LLP base

so no

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By NH
30th Mar 2015 14:55

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 

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30th Mar 2015 15:47

EIM?

Why would be look at the Employment Income Manual?

Nonetheless, the travel is not allowable. 

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25th Apr 2015 11:42

(No subject)

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By DJKL
30th Mar 2015 16:04

Couple of times a week per OP

Portia Nina Levin wrote:

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?

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25th Apr 2015 11:42

(No subject)

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30th Mar 2015 16:48

Response

Many thanks for all your replies. Portia, in response to your queries - 

1. The business is carried on in the UK

2. Occasional meetings are held in Spain but the vast majority of the work is in the UK

3. He is travelling to the UK to work

I assumed that the travel was not allowable but then thought I had read somewhere that a non resident employee was not taxed on travel costs for the first five years if certain conditions were met. I thought I would therefore check to see if any similar provisions existed for LLP members. 

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25th Apr 2015 11:42

(No subject)

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30th Mar 2015 17:31

Thanks Portia and everyone else for taking the time to reply, it is much appreciated. 

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