The client (a musician) is a member of one of the big London orchestras so her income is all self-employed but she is travelling to the same rehearsal venues and concert halls on a regular basis.
I don't really see the Samadian decision as causing a problem with her travel to and from these venues. Her only "place of business" I take to be her home in London where she practices and learns new works. Although the concert venues are attended on a regular basis this is outside her control: where the management say the orchestra will play is where they go and this will include not only the London venues but many other places in the UK and outside.
My problem is that her main home is actually abroad and she travels to London by Eurostar maybe 40 times a year. She is naturally keen to claim the costs as a business expense but I am thinking that applying the Samadian ruling would disallow this part of the journey.
Any thoughts?
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"Her main home is actually abroad"
So she is taxed in the UK as a non resident entertainer ?