Travel or not Travel?

HadynB

Hi

I'm interested on getting your agreement/disagreement on the treatment of the following:

A member of staff, who has two places of work within a group, travels to one three days a week and the other two days a week. The three days a week takes them quite far from home and, on occasion, will work late and has licence to use the company hotel account when this happens, or if they have an early start.

My view is that the accommodation and meals are not tax deductible and so will go on our PSA (as the company are happy to foot a reasonable amount), but we could claim the VAT back as being incurred on behalf of the business. As usual I can't find clear guidance for the VAT, but I think I'm right with the tax implications - what are your views?