1st Class train fairs

Dear Lovely,
My business requires me to have up to 100 days a year away from home spanking at conferences. I always travel first class rail, to allow me to prepare on the way, and stay in four-star accommodation because my clients expect it. The Tax Inspector has said my expenses are excessive and I should only get a tax deduction for the cost of second class travel and two-star accommodation. Why isn’t he saying this to all those dodgy MPs that have made “innocent” mistakes. Is he correct? Yours Eileen Double-Barrelled


Dear Mrs Double-Barrelled,
The Tax Inspector is not correct. His own Employment Income Manual at paragraph EIM 31835 says: "The tests that apply to travel expense relate to the nature of the expense and not to the amount." It goes on to say: "You should not refuse a deduction for first class rail travel, if that has been incurred, on the basis that the same journey could have been made more cheaply in standard class". As long as the travel and accommodation costs were incurred wholly and exclusive for your business of “spanking” the full cost can be claimed.