[quote Kazzyhoward]@DGRossetti "If your place of work is the office you could claim the expenses of travelling from there to the hub. For now at least if your employer isn't opening the office."
The journey from home to the hub would become the new "normal" commute so there'd be no tax relief if it was a regular/recurrent journey.
"Where the employee is required to be somewhere infrequently, irregularly or for short periods of time, the costs of travel to that temporary workplace are allowable."
So, if that journey becomes freguent or regular, it no longer qualifies as a temporary workplace (allowable).[/quote]
Rules around expenses are trivial to change on paper anyway.
HMRC aren't stupid (well, they are, but that's for another thread) and it was a well known tax dodge to say an employee worked at "X" when they really worked at "Y" as a way to funnel extra cash sans tax to them. Hence that ruling. However when I really was WFH, I travelled all over the place - there was no single location that was a disguised office. So all my travel was expenses.
If I was going to make money out of the WFH fad, I'd look to taxing VPNs. Not so much because it's fair or equitable, but more because I'd love to hear the excuses from HMRC as to why it can't be done. (I wonder if I offer to do it for £36 billion I'm in with a chance ?)