HM Treasury has recently published a discussion paper which sets out high-level proposals for reform of the current rules around tax relief for travel and subsistence. A similar consultation is currently ongoing in Ireland.

The discussion paper has been developed following an initial round of discussions in 2014. The paper outlines a potential framework to tackle some of the issues that were identified during these discussions. The government would now like to seek views on this framework and has set out a number of key questions to test with interested stakeholders.

Responses to the discussion paper should be made by 16 December 2015.