New client from another accountant.
Has kept all invoices for tea.coffee sandwiches etc.
These are purchased in the area in which he is instructing and are claimed every working day.
Because the area he was instructing in was about 10 miles from his home he was unable to go home in the gaps between lessons.
Would be allowed under HMRC condition A - the nature of the trade is itinerant.
But not under HMRC condition B - as the travel is in the normal course of trade.
Any opinions?
Replies (2)
Please login or register to join the discussion.
Where are you reading this from?
Condition A is that the travelling expenditure is allowable. I assume a driving instructor's travel expenditure is allowable.
Condition B is that either the trade is itinerant or the travel is outside the normal pattern.
I would say that a driving instructor is as peripatetic a trade as it is possible to get. It is probably better than the chimney sweep referred to in Horton v Young.