Taxi driver not living in licensable area - bik

Taxi driver not living in licensable area - bik

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Good morning

Our client has no personal use of his taxi. He runs another car for personal use. If we expressly prohibit personal use would he still have a BIK as he doesn't live in the licensable area or could we argue that as he works from home & claims a home office allowance that travel from his home/office is business travel?
Many thanks

Tracy

Replies (6)

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By Phil Rees
09th Oct 2012 11:46

Does he operate through a limited company? You don't mention one in the question.

 

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Replying to johnjenkins:
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By tracymair
09th Oct 2012 12:10

yes he does

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By Steve Kesby
09th Oct 2012 12:38

Me again

I think HMRC would argue that it's commuting, based on Newsom v Robertson (See BIM37605 - albeit a self-employment case) and their views expressed in paragraphs 3.28 and 3.29 of booklet 490 and in Tax Bulletin 79.

It doesn't necessarily mean their views are correct (although I can see the point that they're making), but they would take issue at some stage or other.

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By jamesbailey
09th Oct 2012 13:07

Taxi driver - travelling appointment

I think EIM32368 covers this.

 

Clearly, driving a taxi is a "travelling appointment" and as this driver chooses to live outside the area he is licensed for, travel between home and the boundary of that area is not business travel.

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By Ding Dong
09th Oct 2012 19:20

office based?
If he is a ltd company I assume the office is based at his house and when he does his first pick up of the day he is travelling from the office to ”site” at a n other location.
Btw my theory is merely speculation that may assist you, I suspect others have given a more technically correct answer!

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By Phil Rees
10th Oct 2012 12:25

Sorry, I got side tracked

but others have stepped in, I see.

 

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