Tax Data

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Subsistence (food and drink)

This can be claimed with business travel where the destination is outside the normal pattern. The claim must be reasonable and supported by receipts. HMRC will seek to disallow expenses where there is no evidence that the expense has been incurred.

In Prior v Saunders [1993] 66 TC 210, the subsistence costs of a subcontractor whose work was carried out for several years in an area of the country away from ‘his home base’ were disallowed as there was a regular work pattern.