If a carpenter uses his van to get to a site contract (lasting >1 year ) can HMRC argue that this is ordinary communiting & disallow the van running costs & CA's, considering the van is used for transporting tools?
Kevin Read
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The HMRC can always argue
... but they do not have a leg to stand on until the contract is first expected to continue for 24 months at the same or a nearby site. As soon as the expectation occurs, further travel expenses are disallowable. Admittedly, this is the rule for employees, but it would be impossible for HMRC to attempt to apply a stricter rule to self-employed people, which is presumably what your carpenter is.
Also, have a look at the cases mentioned in the first answer to another question Place of business .
Incidentally, it is not your carpenter's problem, but a contract lasting for more than 1 year does suggest employed status.