• Home
    • About us
  • Our services
    • Limited Company Contractors >
      • IR35 Contract & Commercial Terms Reviews
      • Direct Redrafting >
        • Direct Redrafting - Order Now >
          • Direct Redrafting - Pay Now
      • Dispute Resolution
      • HM Revenue & Customs Representation
    • Agencies & Employment Businesses >
      • Commercial Terms & Regulations Compliance Advice
      • Dispute Resolution
    • Recruitment Consultants >
      • Helpline & Advice
    • Umbrella Employment Companies >
      • Advice & Contracts
    • Umbrella Company Employees >
      • Advice & Representation
    • Contract Templates >
      • Client & Contractor Terms of Business – Outside IR35 >
        • Client & Contractor Terms of Business – Outside IR35 - Order Now >
          • Client & Contractor Terms of Business – Outside IR35 - Pay Now
      • Accountants >
        • Outsourced IR35 Advice
        • Managed Service Companies Risk Assessment
        • Advice with Employer Compliance Reviews
      • Individuals >
        • Legal Help & Advice
      • IR35 Limited Company Contractor Contract >
        • IR35 Limited Company Contractor Contract - Order Now >
          • IR35 Limited Company Contractor Contract - Pay Now
      • Umbrella Contract of Employment >
        • Umbrella Contract of Employment - Order Now >
          • Umbrella Contract of Employment - Pay Now
      • Software Agreements
      • Shareholder Agreement
      • Contracts for Businesses
    • Prospects Review >
      • Prospects Review - Order Now
    • Onsite Training
  • IR35 contract reviews
    • Same Evening >
      • Same Evening - Order Now >
        • Same Evening - Pay Now
    • 24 Hours >
      • 24 Hours - Order Now >
        • 24 Hours - Pay Now
    • Discount >
      • Discount - Order Now >
        • Discount - Pay Now
    • Combined >
      • Combined - Order Now >
        • Combined - Pay Now
  • Questionnaire
  • human resources
    • Legal Help & Advice
    • Employment Law Guidance
    • Employment Law Contracts
    • Staff Handbook
    • HR, IR35 and Agency Workers
  • Latest News
  • Billable Time
  • Legislation
  • Friends and Affiliates
  • Testimonials
  • FAQs
  • Contact Us
The Law Place
  • Home
    • About us
  • Our services
    • Limited Company Contractors >
      • IR35 Contract & Commercial Terms Reviews
      • Direct Redrafting >
        • Direct Redrafting - Order Now >
          • Direct Redrafting - Pay Now
      • Dispute Resolution
      • HM Revenue & Customs Representation
    • Agencies & Employment Businesses >
      • Commercial Terms & Regulations Compliance Advice
      • Dispute Resolution
    • Recruitment Consultants >
      • Helpline & Advice
    • Umbrella Employment Companies >
      • Advice & Contracts
    • Umbrella Company Employees >
      • Advice & Representation
    • Contract Templates >
      • Client & Contractor Terms of Business – Outside IR35 >
        • Client & Contractor Terms of Business – Outside IR35 - Order Now >
          • Client & Contractor Terms of Business – Outside IR35 - Pay Now
      • Accountants >
        • Outsourced IR35 Advice
        • Managed Service Companies Risk Assessment
        • Advice with Employer Compliance Reviews
      • Individuals >
        • Legal Help & Advice
      • IR35 Limited Company Contractor Contract >
        • IR35 Limited Company Contractor Contract - Order Now >
          • IR35 Limited Company Contractor Contract - Pay Now
      • Umbrella Contract of Employment >
        • Umbrella Contract of Employment - Order Now >
          • Umbrella Contract of Employment - Pay Now
      • Software Agreements
      • Shareholder Agreement
      • Contracts for Businesses
    • Prospects Review >
      • Prospects Review - Order Now
    • Onsite Training
  • IR35 contract reviews
    • Same Evening >
      • Same Evening - Order Now >
        • Same Evening - Pay Now
    • 24 Hours >
      • 24 Hours - Order Now >
        • 24 Hours - Pay Now
    • Discount >
      • Discount - Order Now >
        • Discount - Pay Now
    • Combined >
      • Combined - Order Now >
        • Combined - Pay Now
  • Questionnaire
  • human resources
    • Legal Help & Advice
    • Employment Law Guidance
    • Employment Law Contracts
    • Staff Handbook
    • HR, IR35 and Agency Workers
  • Latest News
  • Billable Time
  • Legislation
  • Friends and Affiliates
  • Testimonials
  • FAQs
  • Contact Us
The Law Place

Consultation on Travel Expenses

7/8/2015
In the Budget of 8/7/15 the Chancellor announced a consultation on tax relief for travel and subsistence which has been published here.

The proposal to remove tax relief for travelling costs for limited company contractors and umbrella workers will only affect those 'subject to (or to the right of) the supervision, direction or control of any person' and is broadly in line with the Chancellor's stated intention in the March Budget.

This will clearly not apply to limited company contractors who are operating outside IR35 and underscores again the importance of receiving clear legal advice at the outset rather than taking the risk of uncertainty regarding the vague test of control which copies the amended section 44 (2) ITEPA 2003. Control is only one of the tests to determine IR35 status but the legal position is in our view clear cut - if you are under control like an employee then you will no longer be able to claim tax relief on travelling expenses. End clients will need to be consulted prior to the start of an engagement to determine what degree of control, if any, they expect to exercise over a worker. Vigilance is needed as cases confirm that working practices can change over time.

Workers will not be able to claim tax relief for ordinary commuting but can continue to claim tax relief when travelling between client's sites in line with employees under a contract of services.

Please contact us for more information.

Published 8/7/15
​
0 Comments



Leave a Reply.

    Welcome to News

    Here you will find the latest news from The Law Place

    Archives

    February 2020
    October 2018
    June 2018
    February 2018
    November 2017
    April 2017
    July 2015

    Categories

    All

    RSS Feed

Picture
pages

home
about us
services
ir35 contract review
Questionnaire
contact us
Terms & Conditions
Privacy policy
arrange a quick call back

Leave your details below and we will call you back as soon as possible
Submit

Picture
Website by Premier Web Consultancy