Surveying the scene

My client is a surveyor and his income arises substantially for one firm for which he works on a commission basis. This is related to the work that the company passes to him and the work that he introduces to it.

I have recently taken over dealing with his tax and accountancy affairs and notice that the costs of running his car are claimed through his business accounts with a relatively small percentage add-back relating to private use. My concern is where the business is being carried on.

There is no guarantee of work from the firm and no apparent mutual obligation so I am relatively happy that he is self-employed. However he uses the firm’s secretarial services and computers and specialist equipment and attends the office several days a week.

Sometimes he visits the clients’ premises to undertake surveying work directly from the firm’s offices and...