Motor and travelling

I
have been involved in protracted correspondence and a meeting with HMRC Lothians
regarding the allowability of motor/train travel between clinics for medical consultants.
HMRC are quoting Jackman v Powell, Newsom v Robertson in support of their case and also seem to want me to argue my case on the basis of Horton v Young, on the basis that they can then say it does not apply as the consultants are not itinerant, in their opinion.

I have argued that the consultants particular situations should be distinguished on the facts of their case as they have between 4-6 clinics, they receive medical documentation/faxes/scans at their home offices, where they make diagnostic decisions and send instructions back to the clinics. Also, because of the expensive/technical nature of the equipment the patient is required to use it is not commercially viable to purchase it and so they are obliged to travel to clinics, where others may underatke the procedure which they then review/discuss with the patient. The number of clinics they visit is limited by the hours in the day and the availabilty of the equipment.

Hmrc has said at the meeting that he has had many similar cases, all of which have lost at the General Commissioners and so have not been reported. He refuses to accept that the consultants home is a base, although he accepts they do some work there. He is seeking to disallow all travel from the home base to the private clinics and and back, only allowing travel between private clinics.

He said it would take about a year to get a hearing before the specials, but only 4-6 weeks before the General Commissioners.

Any views or comments on similar experiences would be welcome

Anon
Anon