Can anybody point me in the direction of any recent cases / rulings regarding doctors claiming travel expenses particularly travel from home to a place of work / temporary place of work.
As far as I am aware home to work is not allowable, but a colleague is convinced they have read of a recent tax case which might say different but cannot remember the details!!
I have found various references to HMRC v Banerjee, but these seem to relate to travel to attend courses.
Any pointers much appreciated
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It's not recent...
... but I think your colleague is referring to Pook v Owen. See http://www.hmrc.gov.uk/manuals/eimanual/EIM32373.htm