Catherine, a computer consultant, is the only employee of a company which she controls.
She is a specialist in banking systems.
She spends 18 months working full-time at the headquarters of a merchant bank in
Lombard Street in the City of London. She then moves next door to design a new
computer system for a different bank where she expects to stay working full-time for
22 months.
After that assignment she moves to work at a bank close by on Cheapside for 17 months.
Catherine is not entitled to tax relief for her travel from home to these workplaces,
because the nature of her work is such that she expects to work continuously in the
‘Square Mile’ albeit on the premises of different banks. So her travel from home to work
will be broadly the same every day, year in year out