Self employed business travel

Self employed business travel

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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

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By Accounting WEB
03rd Sep 2008 20:37

Thanks Stephen

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By stephenkendrew
03rd Sep 2008 18:48

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.

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