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A workplace is permanent if it is one which the employee regularly attends in the performance of the duties of the employment provided it is not a temporary workplace.39 The concept of the permanent workplace has to be extended for depots and bases and for area—based employees.40 The key to the new rule is the temporary (non—permanent) workplace, defined as a place which the employee attends in the performance of the duties of the employment for the purpose of performing a task of limited duration or for some other temporary purpose. This clearly fits Owen v Pook and Taylor v Provan, but, again, it also fits Ricketts v Colquhoun; Haverfordwest, London and Portsmouth were all temporary. The concept of a temporary workplace is narrowed by the exclusion of a place where the employee is to work for 24 months or for all of a fixed term.41 |
18A.2.4.1 Exclusion of Ordinary Commuting Travel |
Ordinary commuting travel means travel between the employee’s home and permanent workplace; it also covers travel from a place that is not a workplace in relation to the employment, to that permanent workplace.42 Commuting expenditure is therefore non—deductible whether it is on travel from home or from a friend’s home or a hotel. Travel between any two places which is for practical purposes substantially ordinary commuting travel is treated as ordinary commuting travel.43 |
18A.2.4.2 Exclusion of Private Travel44 |
There can be no deduction for costs of travel between the employee’s home and a place that is not a workplace45 in relation to the employment (E1). If the place is one where the employee, E, works, but for a different employer (E2) or on E’s own account, the costs are not deductible from the emoluments of E1. In addition, there can be no |