I would be greatful if you could help me on query below :
Mr ABC : Director / employee of ABC Ltd and a lorry driver; His company ABC Ltd does the contract with customers and he travel through his lorry all over different places and stays overnight / away frequently.
 Whether Mr ABC can claim overnight subsistence allowances, [ he has a sleeper cab, and is telling me he can claim £26.20 per night from his company ABC Ltd]; He has all paper trail and working to prove his overnight stays and journeys,
 Are there any restrictions on claiming this allowance?? i.e what if his overnight claim comes to say £2620 [ based on £26.20 per night for 100 nights appx.] but his overall profit for the company is only £2000, can this still be claimed OR he can only claim up to the profit level ?? ( without making any excess claim than available profit?)