Consultants travel expenses

Are trips between home and hospitals disallowed?

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Consultant carries out private work through limited company.  I have always been of the opinion (certainly over the last few years at least given the decisions in a number of cases) that travel between home and hospitals was disallowable as said hospitals are deemed to be a base along with their own home.

I having a long running dispute over this with one particular consultant (should just say that I am not willing to act if he doesn't trust my advice but he was referred by a high profile client).  

Whilst I realise that each case should be decided upon it's own unique facts, I believe in this case, the facts are clear and appropriate treatment has already been established. 

Before deciding what to do about said client, I thought it best to check my opinion with the more knowledgable of you out there to ensure that I am not causing myself unnessesary problems.

Client carries out private work for four different hospitals, all fairly regularly, and has done so for a number of years.

He then claims 45p per mile from the company as an expense.

Is there any scenario where this would be allowable?

I live in hope!

Replies (4)

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By Matrix
23rd Mar 2017 16:06

What are the cases you are looking at since I expect they deal with the itinerant nature of self-employed consultants specifically rather than limited company Directors?

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Replying to Matrix:
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By dhughes1975
23rd Mar 2017 16:17

That is correct and this is the reason I have a small amount of doubt and am seeking reassurance.

Presumably the same logic would follow as the hospitals are deemed to be a base for a self employed consultant they would almost certianly be deemed a workplace for an employed one?

I have struggled to find a case that specifically deals with limited company consultants.

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By garforth
23rd Mar 2017 21:10

Have you looked on BMA website. Lots of useful information there.

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Replying to garforth:
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By dhughes1975
23rd Mar 2017 23:49

Thank you, I haven't considered that but I will investigate. Given that you have obviously read up on this yourself I would appreciate your opinion on the subject. Just broadly speaking, I realise that there are many specifics that can affect the treatment.

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