Our client is a small sole trader. Drives a van which he needs to drive to 9using his own car) to collect at a depot to start his self employed work. Are the motor expenses of getting to and from the depot from his home tax deductible? In order to perform his self employed duties he needs to use his own car to go to the depot in order to drive the van so is the petrol etc.. wholly and exclusively for the purposes of his business?
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Doubtful
You will need to supply more information about what your client does, where he habitually works etc, but following the back of the Dr Samad Samadian case I would expect these to be disallowed.
Ha
He goes home to sleep - which is not part of his trading activities. Dual purpose of travel so not allowable.
David
Sounds like
the case of Jackman v Powell 2004 STC645 in which a milkman was denied the cost of travel to the depot where his milk float was kept, even though he undertook admin at home.