Transport provided but used own vehicle

Again it is MAR that is being claimed and this is in respect of necessary journeys. If you choose to travel in your own vehicle then so be it even if you choose because, say, the driver is a bit iffy or the others smoke...

HMRC sometimes argue personal choice but there is a limit to how far even they can go with personal choice – if a journey is necessary then how the person makes the journey is down to them otherwise no one would get first class travel or even .”the bus is cheaper that the train”… etc etc – or even one sandwich was enough not two...