Income Tax (Trading and Other Income) Act 2005 section 94

Family expenses

Section 94 defines what counts as "family expenses" for the purposes of the deduction available under section 92 for expenses connected with foreign trades.

• Family expenses cover the cost of travel by a trader's spouse, civil partner, or child between the UK and an overseas location where the trade is carried on.
• The journey must be made to accompany the trader at the start of their period of absence, to visit them during that period, or to return from such a journey.
• A maximum of two outward and two return journeys per person per tax year qualify for relief.
• A "child" includes a stepchild but excludes anyone aged 18 or over at the start of the outward journey.