Hi all, I have a client who works as a lecturer self employed and the work involves home marking and delivery of a course relating to the material which is home marked, this course delivery is some miles away 4-5 times per month at the various training centres.
At first glance I think that she cannot reclaim her travel to the course centre, however I was wondering if it would be worthwhile contacting HMRC and explaining to see if they would allow the travel as they are linked, what are your views? Many thanks
Replies (8)
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why not ?
seems to pass the W & E test so why not claim ? Her home is her base and she delivers at various locations by the sound.
Don't even go there with HMRC. Assuming (and thats a big assume) in the first place you could get someone to talk with no way would they advise.
Now...
... IS the right time to mention Samadian.
Can we have a few more facts like where the "training centres" are in relation to each other, whether the "training centres" all belong to one entity, can new "training centres" be added or old ones taken away.
If they are fixed locations I would regard the "training centres" as the bases of operation, where the trade is actually carried on, with the course preparation being, well, preparatory, and the marking being merely ancilliary to the course delivery.
That being said, HMRC's guidance in relation to examiners at ESM4153 might prove useful in making an assertion to the contrary, albeit that examiners are generally treated as employees for tax purposes.
life being too short
Is Dr Samadian going to appeal the UT decision have you heard Steve ? Irrespective do not think that case sets a precedent for this one.Agree though may be challenged by HMRC depending on the training centre issue although the word "various" is a big plus. However as yet another grey area why not just claim it and make the client aware it may be challenged. Would imagine as being only 4/5 times a month we are not talking about a shedload of tax at stake.
If the centres...
... are scattered round the country, it better supports the view that home is the base with the business radiating around it. London, Carlisle, etc is a sufficiently definitive list to comment any further than that.
Samadian case
Pembo - Dr Samadian did appeal and case heard last December. His appeal to UT was dismissed.