Self employed - travel expenses

Self employed - travel expenses

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Dear All

I have a client who lives in europe, is self employed in the UK and therefore pays UK income tax. When it comes to his travelling costs, is he able to claim the costs of travelling backwards and forwards to the UK to perform his work here? Thank you in advance for any comments or answers.

Loner

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By The Innkeeper
16th Jul 2012 17:36

Double Tax Treaty

I would have thought that you need to check the double tax treaty of the country where he lives and the UK to find out where he is resident for tax purposes. They ought to give you the clue as to the answer to your question

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By George Attazder
16th Jul 2012 17:57

Eh?

What bearing has the DTT got on the fact that the person chooses to live in one place while they carry on their self-employment (through, it would appear, a permanent establishment) in another?

I'd have thought you need look no further than the Newsom v Robertson decision. See BIM37605.

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By Settingupalone
16th Jul 2012 19:15

Thank you both for the help.

L

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