Stuart Taylor

If someone who is self employed has to commute to a usual place of work, are they able to include the costs of car parking near that place of work? or are car parking costs not allowable as they are classified as commuting costs?

If an employee who uses a company credit card incurs more than the HMRC allowance levels for subsistence when buying dinner. For example if they incurred £30 supported by a receipt. Would the excess over the HMRC 15 hour limit of £25 be taxable? Does it make a difference if the employee has covered the cost themself and got it reimbursed by the company compared to if they used a company credit card?