The taxation of employee allowances and payments needs to reflect modern work practices.
Employee allowances and payments for accommodation, meal and communication costs are driven by a genuine business need to have resources and skills in the location(s) that need them.
We strongly believe that the tax rules should not affect those business decisions.
Business expenditure should not be taxable.
We accept that this may be less certain but appropriate tests can be designed (if the employer is paying for the expense, then there ought to be a good business reason for doing it in that way rather than paying salary).
Bright lines allow some certainty but should
not be used as an absolute proxy for deciding what is private and therefore taxable.