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Which Regime is the assessment made under - CS1, 2 or 3 and what is the point you are trying to prove?
I understand that - but I need to know whether it is CS1 CS2 or CS3 rules that apply - and the rules are different in each case
When were the CSA first involved?
What is the income issue?
Right - That is known as CS3 - it is the third incarnation and scheme.
The compendium of Legislation and Statutory Instruments - known as "the Orange Volumes" - much bedtime reading there but look more closely at the more recent additions.
In fact you are correct whilst under CS2 the Car Allowance was included as income under CS3 it is not
You will also have to refer to
Income Tax (Earnings and Pensions) Act 2003
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I hope that this is of assistance - please ask if you need further details
How much travelling does his work entail?