371 Travel costs and expenses where duties performed abroad: visiting spouse's[, civil partner's] or child's travel
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

371  Travel costs and expenses where duties performed abroad: visiting spouse's[, civil partner's] or child's travel

(1)     A deduction is allowed from earnings which are [relevant taxable earnings] if—

(a)     the earnings include an amount in respect of—

(i)     the provision of travel facilities for a journey made by the employee's spouse[, civil partner] or child, or

(ii)     the reimbursement of expenses

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Pre-trial and case management hearings in the Crown Court

Pre-trial and case management hearings in the Crown CourtCoronavirus (COVID-19): This Practice Note contains guidance on subjects impacted by the Coronavirus Act 2020 (CA 2020). CA 2020, among other measures, makes provision for the extended use of live links and audio links in criminal proceedings.

LEXISNEXIS

Traditional procurement of construction contracts

Traditional procurement of construction contractsThis Practice Note provides a basic explanation of traditional procurement in construction. It looks at why this type of procurement is used and also considers particular issues to take into account when choosing to follow this procurement route.When

LEXISNEXIS

Guarantee payments

Guarantee paymentsThis Practice Note explains the right to a guarantee payment, which provides limited pay protection for certain employees who are laid off or put on short-time working.In practice the question whether a guarantee payment is due will usually arise in the case of hourly paid or piece

LEXISNEXIS

Forming enforceable contracts—consideration

Forming enforceable contracts—considerationThis Practice Note examines the doctrine of consideration and the key role it plays in English law in determining whether a contract is enforceable.A promise will only be capable of being contractually enforced if it is either made in a deed or made in