Many employees claim expenses for working from home, but a tax case has probably changed that. It is likely that the Revenue will review all cases where such claims are made.
In a high court ruling (Kirkwood v Evans) an employee's claims for travelling to the office for a weekly meeting were thrown out. This was so even though the employee in question always worked from home. The Judge ruled that the taxpayer did not have to work from home - he had merely opted to do so.
As a result, he did not have to incur the travelling expenses in the performance of his duties. They arose because of his decision as to where he worked. Because working from home was his decision, the claims to offset the costs of running his home office were also dismissed on the same grounds. He did not have to incur the costs in the performance of his duties.
Those making claims for offset of expenses against their employment earnings have to demonstrate that the expenses are incurred 'wholly, exclusively and necessarily' in the performance of the duties. Because the judge in this case decided that the home working was optional, the claim for both home and travel expenses failed.

What can you do?
1. Ensure that your contract of employment states that you have to work from home.
2. If you do have two places of work - at home and at the company's offices - try to arrange other meetings for the days you have to attend at the company so that journeys during the day are not only to travel from one work place to another.