A client is working as a self employed consultant and we seem to disagree on claiming travel expenses.
The client works from home and travels to four sites on a regular basis with the same firm, the travel can be substantial in England and Scotland. He travels from home each day and back home each night, round trip 270 miles. He prepares reports at home but when he is at the workplace he stays there for the whole day. The substantive duties are on the site. I told him that he could claim travel if he was travelling to different sites on the same day or vising a potential client but the ordinary commuting couldn't be claimed from home to the sites.
The case that springs to mind to support this is the Miners v Atkinson case S337 ITEPA 2003 and Horton v Young.
Is there anything that I am missing to support the travel claim, the amount is about £12,000.
If the contract was temporary, less that 24 months and the movement from site to site sporadic would this support the claim as itinerant with the four different sites which he works on, althought he did state that he works there for the whole day.
My advise would be to claim any travel from site to site but not from home to site, can anyone advise differently.