Travel and subsistence discussion paper

LITRG welcomes the opportunity to respond to this discussion paper that outlines a potential framework for new rules to tackle the issues relating to tax relief on travel and subsistence expenses. However we note with dismay that the paper concentrates on workers who receive both tax relief and NIC relief on their travel and other expenses because these are reimbursed by their employer while offering no solution to those workers who necessarily incur such expenses but who receive no reimbursement from their employer.