On the matter of staff travel to and from place of work, you can read this:
http://www.hmrc.gov.uk/guidance/480.pdf
And then you can read this:
http://www.hmrc.gov.uk/helpsheets/490.pdf
After you've done that you'll be totally confused unless you are a serious tax accountant and even then this is probably what you will say.
'These guides are just that, they are guides with no force in law at the moment. However, you should not forget that courts and commissions have consistently tended to side with HMRC in their interpretation of the these rules and that the cash pockets of HMRC are actually almost inexhaustible'
I think that HMRC who will have been well alerted to what is going on with the present employment convolutions will be letting another's lawyers do the spade work for them. If staff travel is returned on whatever basis, it will not be very long before HMRC will wish to pursue the matter of taxation on that financial commodity much further.
Here's a little something from the Citizens Advice Bureau.
'If your employer reimburses you for the costs of travelling to and from work or pays these direct, for example, by buying a season ticket for you, the value of this benefit is generally taxable. However, you can claim tax relief on any travelling expenses paid by your employer to cover the cost of journeys made by you as a necessary part of your job, excluding journeys to and from work.'
It strikes me that were staff travel taxed in the hands of the employee, with top marginal rates of 40% and 50% rising to 61% when NICs are taken into account, some may find their tax bills significantly increased. This could end up altogether being a less than savoury solution to a less than satisfactory struggle. Salivating tax men spring to mind and their union is Unison not Unite.