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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...
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