My client has a company where the directors live in various places throughout the UK. Approximately ten times a year they all meet in the company's offices for a board meeting. This is not a full-time role for them; they do odd bits at home throughout the year, for which they argue that their home is their permanent workplace. The company reimburses all the directors’ travel expenses including accommodation, meals etc. The question is, is this a reimbursement of personal travel, such that a benefit-inkind applies?  

Arthur Weller replies:
If their homes are truly their 'permanent workplace', then travel from home to the company offices is a valid business expense, and not a benefit in kind. See www.gov.uk/hmrcinternal-manuals/employment-income-manual/eim32065 and other related pages in www.gov.uk/hmrc-internalmanuals/employment-income-manual/eim32000 to try to determine whether their homes are their permanent workplace