Are you losing out by having ‘Triangular Travel’?

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Your normal commute to work isn’t business travel, but if you have to travel to visit a customer or visit somewhere on business then that is business travel.

Triangulation happens when you leave home on a valid business journey, but then return to your normal place of work, then travel home.

The travel between home and your normal place of work isn’t business travel.

You could avoid triangulation by not returning to your normal place of work, then the whole journey would be business travel.

If you are required to do training, that travel will count as business travel.

This can get even more complicate if you work from home.

On the 16th December 2013 Dr Samad Samadian v HMRC had his appeal on Travel heard by The honourable Mr Justice Sales and it was decided to uphold the previous decision of the First Tier Tribunal.

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 not accept that the home office could be treated as the starting point for calculating private practice business mileage involving habitual journeys.

So in summary:

  • Home to Hospitals – Disallowed
  • Hospital to Hospital – Disallowed as Business Expenses (but could be allowed against Employment)
  • Visits to Patients – Allowed

Are your mileage claims correct?



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