We all know about Callebotte v Quinn, but there has been a slight relaxation by HMRC since that landmark case.
One of the criteria has been that;
If the cost of the travel to the place concerned was itself a deductible expense
and the trader is an itinerant outside the normal pattern of travel, then HMRC will allow the expense as a deduction.
How do readers view this for taxi drivers, as each of the above apply,who have once be likened to the itinerant carpenter Mr Quinn.
Have readers been challenged and been unsuccessful in defending clients on this subject.
Always has been a grey area.
Replies (2)
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seems to me a zonal approach is needed
a taxi driver would normally have a zone area of his or her normal place of operation......
A Cracking question!
I would agree
but check this thread out.
https://www.accountingweb.co.uk/anyanswers/question/subsistence-expenses...