How do you define itinerant with the Samadian case

How do you define itinerant with the Samadian case

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I posted a question about travel expenses a few days ago and still looking to see if the client (sole trader) can claim for travel expenses.

The Samadian case seems to be one of the most recent cases which may have an impact for my client.

He works from home but visits four sites in Scotland and England. This case would certainly disallow his travel from home to these sites I think as ordinary commuting but the only thing that would make this allowable is if the work is itinerant.

He works regulary at the different sites for eight hours per day. He might work a whole week at one site or he may only work one day before moving to another site.

So is the definition of itinerant visiting a different site every second day or visiting  a different site on the same day.

The sites are far apart so it is unlikely he would visit a different site on the same day. Anyone have any knowledge on the current approach to this.

I seem to be going round in circles with this. The travel costs are £12,000 so need to get this right. I am also asking him to check the small print of his contract with the agency that he uses.

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By Steve Kesby
29th Apr 2014 14:47

Samadian may not be relevant

Are the sites owned by his clients/customers (for whom he performs services)? or are they the places where he transacts/does business with his clients/customers?

I think only in the latter case would Samadian be at issue.

Also, how disparate are the sites in relation to home?

I think the more disparate they are the less ready the courts would be to consider him to be living away from the shop for his own personal reasons.

How substantive is the work that he performs at home?

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By Marky
29th Apr 2014 15:48

Thanks Steve

He works with an agency to  find him work and the four sites he works on are owned by seperate companies. He visits them regularly and spends a full day on each site. This can vary from week to week. He lives in Scotland but two of the four sites are in England.

He would draw up some reports at home but he spends eight hours at the same place each day.

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By Marky
29th Apr 2014 15:54

Hi Steve

The distance from home to the furthest site is 125 miles and the nearest site in Scotland is approx 37 miles.

 

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By Steve Kesby
29th Apr 2014 17:19

I think you can probably distinguish

The essential point in Samadian is that the two hospitals and his home were all considered to be bases of operation. Travel between bases of operation is allowable, unless simultaneously the journey is commuting.

You probably have a situation where the sites aren't bases of operation at all, although I suppose it's also dependent on how long he's worked at each place and the extent that those places have changed/will change over time.

Whilst only FTT decisions, you might find the decisions in Kenyon and Mellor useful.

In terms of how long and how much time you need to spend at a place for it to be a base, hopefully we might see a final decision in Healy at some point, which might offer a clue.

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