Newth Talks Tax: Motor and travelling

Motor and travelling

An anonymous subscriber disclosed that they had been in protracted correspondence and a meeting with HMRC Lothians regarding the availability of motor/train travel between clinics for medical consultants.

The Revenue are quoting the cases of Jackman v Powell and Newsom v Robertson in support of their contentions, and seem to want to base their case on Horton v Young on the basis that the decision in that case cannot apply as the consultan

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