On 13th May 1996, HMRC issued a consultative document containing proposals to allow relief for travel and subsistence expenses incurred by site-based workers and to make the basis of relief “fairer and less complex”. This consultation generated an extremely large response, with 95% of those responding backing the proposal. Of the remaining 5% less than half advocated retention of the existing rules.

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Article by Alan Nolan Aspire Business Partnership LLP