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Dr David Jones (TC4643)
The taxpayer was a consultant anaesthetist in private practice. He travelled from his home where he had an office to hospitals where he carried out his duties. In his tax returns he claimed for the cost of travelling from his home to hospitals and in between hospitals.
HMRC allowed only the expense of travelling between hospitals and disallowed the rest.
The taxpayer appealed.
The First-tier Tribunal said that for the appeal to succeed the travel expenses had to be incurred wholly and exclusively for the purpose of the taxpayer’s private practice. The judge said there was “considerable case law authority” on the matter. He referred to a recent decision Samadian v CRC [2014] STC 763 in which the judge ruled that travel between a person’s...
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