Originally Posted by
GRALISTAIR
I value my job and am an ethical person and have signed the company code of conduct. They pay for BE for a reason. So I am rested. I wouldn't do it (swap seats) even if there was zero chance of getting caught. I value my own integrity. BTW our CEO and his wife were on a fairly recent flight- domestic admittedly. I got the UG to F and he was sat in F too. His wife was way in the back - MD88 for those interested DAY-ATL
This is the point I made way up thread.
OPs employer paid for him to be in BE for a reason - so he could get rest and / or work on the flight - and be ready to work.
If the OP failed to perform at his business meeting his employer would soon find out as the client would likely tell them "hey Jack Fred was tired at the meeting why the heck am I paying you guys to fly in Business class for???"
That's the main risk the OP has. Not from the tax man