Revenue eBrief No. 101/19

20 May 2019

Travel Expenses: When are they wholly & exclusively for the purposes of the trade?

Tax and Duty Manual Part 04-10-01 sets out guidance on the deductibility of travel expenses. 

The manual has been amended to include the contents of Part 11-00-02, which provided guidance on the apportionment of car expenses where a car is used for both business and private purposes.