.png)
.png)
Doctors' travel expenses and the decision in Dr David Jones.
KEY POINTS
- Dr David Jones follows the decision in Samadian in denying travel expenses between home and private hospitals.
- Lack of regularity and no hire of a consulting room were outweighed by frequency of visits.
- Still hard to reconcile these decisions with Horton v Young especially on importance of “base of business”.
- Is it now easier to get expenses allowed in such cases as an employee than as self-employed?
The last time I wrote about Samadian v CRC [2014] STC 763 (“Wholly inarticulate” Taxation 6 February 2014 page 11) I expressed the hope that it might lead to a revision of the rules for self-employed travel expenses just as Elderkin v Hindmarsh [1988] STC 267 did for the employed.
Since that seemed unlikely I was hoping that another case would come along and limit its impact. Unfortunately...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
