EIM32040 - Travel expenses: travel for necessary attendance: introduction: joint projects
Section 337 to 339 ITEPA 2003
Two or more employers may act together on a particular project and may form a joint enterprise for this purpose. An employee of either of them whose duties require him or her to act on behalf of the joint enterprise will be entitled to a deduction for the cost of business travel.
The practical application of this rule is illustrated by example EIM32041.