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Many medical practitioners have an office or suite of offices in their home where they deal with notes, correspondence, phone calls and the like and where they spend much time
There is little doubt that medical consultants with staff employed at and files and records held at a permanent hospital surgery are based at those consulting rooms.
As a result any work undertaken at home is incidental as in Newsom v Robertson 33 TC 452 but is this always the case?
Many in the medical profession have an office or suite of offices at home where all their records and files are kept where they deal with their notes correspondence phone calls (including when on call) and accounts. This takes a considerable amount of their time.
They do not have secretaries or a permanent office at a hospital and all their work other than consultations or operations is dealt with away from the consulting room. They may have to travel back and forth during the day to collect data and to deal...
