The same goes for train travel and car travel but there is an exception for travel by boat: if you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct.

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The 2, 200-passenger liner also was meant to double as a troop transport ship if war broke out.

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Tanasu De Jesus Quevedo-Ojeda, 28, and Oliver Vidal Hernandez, 27, had boarded the Black Watch cruise liner in Peru and were due to remain with the ship as it travelled to the Canary Islands via Southampton.

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