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Unfortunate hat trick

08 December 2015 / Mike Truman
Issue: 45230 / Categories: Comment & Analysis , Employees

Doctors' travel expenses and the decision in Dr David Jones.


  • 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...

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