Originally Posted by
YacozA
Suspect I am sitting just a couple floors below you.
Any ideas if J > F would be acceptable to HMRC? or is that using the term "Public Transport" too loosely?
Scale of expenditure
5.12
The cost of business travel will not normally have any bearing on whether or not tax relief is available. For example, we would not seek to disallow first class rail travel on the grounds that only standard class was necessary for a journey.
5.13
Where the travel arrangements are unusually lavish, we will consider whether, on the facts of the case, the expenditure is really due to business travel, or is, for example, some sort of reward, or part of their normal remuneration. However, we will not seek to deny tax relief for the cost of a journey, hotel room or meal simply because a less expensive alternative is available.
Although some of us here might make a clear distinction between first and business, I suspect no one at HMRC would know that one is more lavish than the other, or that Qatar J is more lavish* than BA F.
If you chartered your own plane, that might become a different matter.
* Not really