My client (sole trader) runs classes in the evenings which are a 250 mile round trip. His car broke down and he hired a car for the day to do the journey. Can he claim the mileage rate and the car hire cost? His car was out of action for a mth so each wednesday he hired a car to get to his class. He would have had to put fuel in the hire card as well. My gut feel is no, but the car hire was wholly & necessarily for the purposes of the business.
Any thoughts?
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Necessarily?
The test is exclusively.
The car was hired to get him to a place of business and home again. The journeys, whether in a hire car or his own car, would probably fail that test.