490 booklet on travel and subsistence updated

HMRC has updated its booklet 490 on Travel and Subsistence following an agreement with the one of the proposals from the Office of Tax Simplification – this update was promised some time ago but was published yesterday. The timing now though is a little odd,, given that a wide ranging review of travel and subsistence is underway and a specific consultation on removing the tax relief on T&S for mobile workers supplied by intermedaries and subject to supervision, direction or control, both which will require the 490 to be rewritten again.