Hats off to Hector

[Ignis Fatuus]

In another thread Claire had occasion to quote from HMRC guidance:

EIM31835 - Travel expenses: general: scale of expenditure
Sections 337 to 339 ITEPA 2003

The tests that apply to travel expenses relate to the nature of the expense and not to the amount. For that reason the cost of business travel is not usually a factor in deciding whether or not a deduction is due. For example, you should not refuse a deduction for first class rail travel, if that has been incurred, on the basis that the same journey could have been made more cheaply in standard class.

Where the travel arrangements are unusually lavish you should consider whether, on the facts of the case, the expenditure is genuinely attributable to business travel or is, for example, some sort of reward. However, you should not refuse a deduction for the actually incurred cost of a journey, hotel room or meal simply because a less expensive alternative is available.

I'd just like in passing to praise the taxman/woman who wrote that. It gets exactly to the point, gives the answer clearly and unequivocally, and without adding excess words, confirms it again to avoid any misunderstanding.

If only I were working with people who could spec as well as that.

[Doggy Styles]

I must say it does seem quite clear with no questions left unanswered.

Unfortunately there is no first-class service on my route.

[Arturo Bassick]

I must say it does seem quite clear with no questions left unanswered.

Unfortunately there is no first-class service on my route.

Limo and chauffeur?

[TheFaQQer]

A permie friend of mine was forced to travel on the Queen Mary 2 when she relocated to America. In a suite.

It was tough.

[Doggy Styles]

Limo and chauffeur?

I might have to if I want to maintain the proper standards of a contractor.

The contractor who sits next to me at clientco takes a taxi to his station then travels first class for a 20 minute train journey.

Do you think I'm slumming it?

[Arturo Bassick]

I might have to if I want to maintain the proper standards of a contractor.

The contractor who sits next to me at clientco takes a taxi to his station then travels first class for a 20 minute train journey.

Do you think I'm slumming it?

I am of the "cheap" school. I see no point in paying first class unless it enables me to work or gain in some other way. Just because it is a valid expense does not stop it being a waste of money and at the end of the day it is money off your company profits.

[TheFaQQer]

I am of the "cheap" school. I see no point in paying first class unless it enables me to work or gain in some other way. Just because it is a valid expense does not stop it being a waste of money and at the end of the day it is money off your company profits.

WHS.

When I was doing the north-west to London weekly trains, I'd be fine on the way down in standard, then blag a first class upgrade on the return train.

I'd consider a business class flight on the right route, but not first class unless it was on a fantastic deal.

[Ignis Fatuus]

I am of the "cheap" school too. For me, travel on business is part of the business, not a perk. And I am the business. So less money on expenses like travel, means more money for salary.

But I do think that's a decision for my company's director, shareholder, employee etc, and I'm glad to see HMRC state so clearly that they intervene to decide whether a travel expense really is business or not, not to decide whether it is good business or bad business.

[jmo21]

I might have to if I want to maintain the proper standards of a contractor.

The contractor who sits next to me at clientco takes a taxi to his station then travels first class for a 20 minute train journey.

Do you think I'm slumming it?

What's the price difference for the train journey?

I'd go for first class for a long journey for a contract but for 20min? every day?

[manclarky]

WHS.

When I was doing the north-west to London weekly trains, I'd be fine on the way down in standard, then blag a first class upgrade on the return train

I do the NW-London weekly trains and travel first class - for free (every week except 8 a year) by being a member of Virgin Traveller Club.

Absolute bargain and means you get a seat every week (and lots of coffee delivered to your seat first thing on Monday morning)