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
Now would be a good time to check your tavel mileage claims to makesure they are valid.