I have a client who is a dentist operating through a limited company. He works at one practice and has done for some time mainly on NHS patients.
He joined me in January and this is his first set of accounts with me, although he's been trading like this for several years.
I am aware of the view from HMRC that associates are usually to be treated as self employed, not employees (https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4030). No problem there.
What I am not sure about is the mileage. He is attempting (in a very pushy way) to claim the mileage between his home and the place where he practices. My initial thoughts are Samadian and that this would not be allowable. The practice amounts to a permenant place of work surely, and therefore not only can he not claim it this year, he could never have claimed it as its clear he would have been engaged at the practice for over 24 months (or at least it would be a benefit in kind).
I've had the classic "I disagree. This is what I've always done. My old accountant was fine with it".
Am I missing something?