Self employed person runs a rented shop 150 miles from home.
The rent covers the shop and the flat upstairs.
The premises is clearly the 'base of operation'.
Travel between premises and home is clearly 'regular and predictable' so disallowed.
However he stays in the flat 3 or 4 days a week, and the only reason for the flat is to work in the shop - so the flat element primary purpose is clearly for the business.
Are the rent and rates for the flat allowable? If not 100%, would there be a case for a high business apportionment?
I am aware of cases where long stays in hotels and flats have been allowed - but I don't think these were 'base of operations' cases.