.png)
.png)
The travelling expenses case of Dr Samadian has wide-reaching implications. GUY SMITH reports
KEY POINTS
- Doctor loses case to deduct travel expenses from home office to hospitals for private work.
- Tribunal looked at Mallalieu v Drummond even though neither side cited it.
- Inevitably a mixed motive in the travel since it involved a return to the place where the appellant lived.
- Implications could deny travel expenses to many people working from home.
In what could become a landmark decision in the interpretation of “wholly and exclusively” allowable expenditure a doctor has lost a protracted battle with HMRC over his business mileage claims.
After an enquiry lasting more than seven years and three tribunal hearings the First-tier Tribunal led by Judge Kevin Poole acknowledged Dr Samad Samadian had a dedicated office in his home which was necessary for his professional activity.
However the panel did...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
