Revenue and Customs Brief 14 (2013): Direct Tax - simpler Income Tax - simplified expenses
Explains how businesses can use the simplified expenses rules for business mileage, board and lodging private use adjustments and flat rate adjustment for use of home.
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Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.