The appellant in M Williams v HMRC (TC02062 – 22 June) was a miner (W) whose home was in Colwyn Bay but was employed at Heathrow Airport from September 2002 to June 2005 working on the construction of a new terminal. He claimed deductions for his travelling expenses. HMRC rejected the claims and he appealed. The First-tier Tribunal reviewed the evidence in detail and allowed his appeal in part. Judge Berner held that from September 2002 to January 2004 Heathrow had not been W’s ‘permanent workplace’ within ITEPA 2003 s 338(3) so that his expenses were allowable. However from January 2004 Heathrow had become W’s ‘permanent workplace’ so that his expenses from January 2004 to June 2005 were not allowable.
The appellant in M Williams v HMRC (TC02062 – 22 June) was a miner (W) whose home was in Colwyn Bay but was employed at Heathrow Airport from September 2002 to June 2005 working on the construction of a new terminal. He claimed deductions for his travelling expenses. HMRC rejected the claims and he appealed. The First-tier Tribunal reviewed the evidence in detail and allowed his appeal in part. Judge Berner held that from September 2002 to January 2004 Heathrow had not been W’s ‘permanent workplace’ within ITEPA 2003 s 338(3) so that his expenses were allowable. However from January 2004 Heathrow had become W’s ‘permanent workplace’ so that his expenses from January 2004 to June 2005 were not allowable.
