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End of the road?

Black_cab TS sometimes finds the boss to be less than understanding when we hand in huge bills for late night taxis. Well, how else would we get back to TS mansions after a spot of 'contact building'?
The taxman has, however, put even more of a kibosh on our comfortable trips home after releasing a stern piece of guidance on cabs home.
It says you can only claim an exemption from the usual tax charges on the benefit if it's an irregular occurrence, you've been working a lot later than usual and public transport has stopped.

As you can imagine, TS always 'works' late, so we'd be osafe on that count alone. But there is something we found especially harsh. There's an exception made if it's unreasonable to expect someone to use public transport.
It then lists some rubbish excuses that don't count: where you've had to travel home from work in the dark, where you've had a long working day and are tired, have a heavy briefcase or have to travel by public transport to a station that is unmanned.
TS finds all of these excuses work with the boss, so why not with the taxman?

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