Payments made by a Premier League football club to two players upon the termination of their employment contracts were for the abrogation of those contracts with the club and were not ‘from’ the players’ respective employments.
The appellant’s claim for mileage allowance relief was rejected in the absence of satisfactory evidence that the amounts claimed for business travel had been incurred.
HM Revenue and Customs (HMRC) opened an enquiry into the appellant’s tax return for 2005/06. HMRC requested a breakdown of travel and subsistence claimed of £9,914. Following subsequent correspondence with the appellant’s accountants, HMRC issued a closure notice in respect of the enquiry. The tax relief claimed for travel and subsistence costs was disallowed, on the grounds there was no evidence that the amount claimed was incurred.
The appellant’s
