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A Kenyon v HMRC

In A Kenyon v HMRC (TC00968 – 16 February) a self-employed pipe fitter lived in Cheshire but most of his work was carried out for a large brewery company (B) based in Greenwich. He claimed deductions for his travelling and subsistence expenses. HMRC rejected the claims and he appealed. The First-tier Tribunal allowed his appeal in part. Judge Porter held that the subsistence expenses were not deductible applying the Ch D decision in Prior v Saunders [1993] STC 562. However his travelling expenses were allowable because he had worked for other clients in addition to B and his ‘base of operations’ was his home in Cheshire.

In S Reed v HMRC (TC00969 – 16 February) a self-employed scaffolder (R) lived in Grimsby but most of his work was carried out in the Birmingham area where he usually stayed during the week....

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