\n\tDoctor Samadian works from home and has contracts with a number of private and NHS hospitals.<\/p>\n
\n\tAs he has a home-based office, from where he runs and administers his business, he has claimed for the costs of travel as follows:<\/p>\n
\n\t· from his home\/work base to his various, contracted private hospital clients;<\/p>\n
\n\t· from the NHS hospitals, where he was an employee, to the private hospitals.<\/p>\n
\n\tHMRC considered that the claims were not bona fide business costs and sought to disallow them. Dr Samadian appealed.<\/p>\n
\n\tThe case, when heard by the First Tier Tribunal (FTT), decided that neither of these circumstances qualified the travel costs as incurred “wholly and exclusively” for the purposes of a trade, and Dr Samadian’s appeal was denied.<\/p>\n
\n\tThe case was then heard, on appeal, by the Upper Tier Tribunal, who upheld the decision of the FTT.<\/p>\n
\n\tThis seems to be an odd conclusion by the courts. Essentially they are saying that:<\/p>\n
\n\t· Travel expenses for journeys between home (even where the home is used as place of business) and places of business are treated as non-deductible (other than in very exceptional circumstances).<\/p>\n
\n\t· Travel expenses for journeys between a location which is not a place of business and a location which is a place of business are not deductible.<\/p>\n
\n\tIf applied to all self-employed persons who worked from home this would seem to deny tax relief on travel costs that they believe are expended solely for business purposes.<\/p>\n","protected":false},"excerpt":{"rendered":"
Doctor Samadian works from home and has contracts with a number of private and NHS hospitals. As he has a home-based office, from where he runs and administers his business, he has claimed for the costs of travel as follows: · from his home\/work base to his various, contracted private hospital clients; · from the […]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1],"tags":[],"class_list":["post-2891","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/posts\/2891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/comments?post=2891"}],"version-history":[{"count":0,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/posts\/2891\/revisions"}],"wp:attachment":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/media?parent=2891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/categories?post=2891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/tags?post=2891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}