TRAVEL-EXPENSES

Normal expenditure out of income: J Wood v HMRC [2026] UKFTT 589 (TC) (16 April) is the second recent decision, after Hosking [2026] UKFTT 406 (TC) (see Tax Journal, 27 March 2026), on the limits of the IHT exemption for gifts out of income....

Scope of TOMS

Travel expenses reimbursed by umbrella company to workers were taxable.

Upper Tribunal upholds earlier decision to deny relief for employee travel expenses.

As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.

Darren Oswick (Simmons & Simmons) summarises the proposals in the relevant condocs and considers some of their ramifications

Deductibility of travel expenses