Tax relief claims for travel and subsistence payments by the taxpayer’s employer were disallowed as there was no substantial change to the journeys he made when project locations changed and no substantial change in his expenses for travelling.  

The appellant lived in Birmingham. His employer undertook construction work throughout the UK, so the appellant’s employment was inherently mobile. He could be required to work at any of his employer’s construction sites in the UK.  

From September 2013, the appellant worked on various projects around Greater London. He occupied temporary accommodation at addresses in Ilford, Walthamstow and Romford. The appellant’s evidence was that he travelled between his home in Birmingham and the temporary accommodation on Sunday evenings (and