I have clients who are physiotherapists/beauticians and hire a room in a gym.
Can they claim their mileage for travel from home to the gym every day? They are a partnership.
Diane
Replies (2)
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No!
This fails the duality of purpose test: - their work starts when they get to the gym, so the travelling puts them in a position to do the work rather than be wholly and exclusively for business purposes.
Have a look at Powell v Jackman (about a milkman) Newsom v Robertson (a barister) and Sargent v Barnes (a dentist) for confirmation of the position.