Numerous places of work

A self-employed flying instructor gave lessons from airports in Bournemouth and Shoreham. He lived near Haywards Heath and operated his business from home. He did not have a dedicated office or telephone line but worked on his laptop in any room.

The taxpayer claimed travel costs in respect of journeys between his home and the two airports. He also claimed telephone expenses.

HMRC disallowed the travel claim in full and reduced the telephone expenses on the basis the taxpayer produced no evidence in support of his claim.

The taxpayer appealed.

The First-tier Tribunal considered the test in ITTOIA 2005 s 34: whether the expenses were wholly and exclusively for the purposes of the taxpayer’s firm.

The judge accepted the taxpayer’s home was his place of business but decided the two airports were also places of business. He attended each “regularly and predictably” to carry out lessons.

The tribunal referred...