Doctor’s travel expenses

A doctor claimed the cost of travel between his home and hospitals where he practised privately

The taxpayer a consultant orthopaedic surgeon was employed by his local NHS trust in Kent and had a private practice at another hospital. He also provided medical reports for litigation purposes under contract for several agencies. He had to visit clients to prepare the reports and carried out these consultations once a month at The Spire in Washington Tyne and Wear and the BMI Manor in Bedford.

He claimed travel and subsistence expenses against his earnings from the report work and accounted for the income using the receipts basis. HMRC refused the expenses claim and said the earnings should be reported by reference to the date when an invoice was issued rather than the date payment was received. This was because the payment was earned when the taxpayer completed his...