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04 December 2012
Among other business and employment activities, a client is also a part-time self-employed lorry driver working for various businesses in different locations
My client is a self-employed driver and a self-employed journalist (both working from home) and also a part-time employed driver. My query relates to the self-employed driver activities. His customers are a number of transport firms based across the country and he issues about 20 invoices each year.
With regard to this work the following facts are relevant.
- He drives by car significant miles from his home which he regards as his business base to the location of whichever firm is his customer.
- The client then drives a lorry with goods on behalf of his customer to their customer. The location will be in the UK or Europe and sometimes he may be away for up to 10 days.
- The client drives the lorry back to his customer’s base.
- The client drives...
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