Sambhi v HMRC

In Sambhi v HMRC [2020] UKFTT 231 (TC) (20 May) the FTT rejected a claim for relief for travel and subsistence expenses by an employee who worked on construction sites.

The taxpayer (S) lived in Birmingham and was employed by a construction company. From September 2013 he had worked at a series of construction projects in various parts of London working at each site for a period of less than 24 months. S travelled each Sunday evening from Birmingham to temporary accommodation in North-east London and then from that accommodation to the construction site each weekday returning to Birmingham on Friday evening. He made claims for relief for 2015/16 and 2016/17 in respect of travel and subsistence costs paid by his employer from which it had deducted amounts under PAYE.

The FTT had to decide whether S was entitled to relief under ITEPA 2003 ss 338 339 and...

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