Travel expenses: travel for necessary attendance: more than one permanent workplace at the same time: example
An employee is a make-up artist employed by a large chain of chemist shops. He works 5 days each week but spends each day in a different shop in a different town. He works in the same shop on the same day each week. No deduction is due for any of his travelling expenses.
He attends each shop regularly for the performance of the duties of his employment. His attendance is not to perform a task of limited duration and nor is it for a temporary purpose. Therefore each shop is a permanent workplace, see EIM32065.