An upper tier tribunal has ruled in favour of HMRC in a long-running case concerning the tax deductibility of business travel expenses.
The appeal was brought by Dr Samad Samadian, and his defeat will have a wider impact on self-employed individuals, according to Abbey Tax consultant Guy Smith.
Last year Samadian lost a first tier tribunal against HMRC's assessment that his business mileage claims to and from his home office and a private hospital were not wholly and exclusively allowable expenditure.
At the upper tier tribunal this month, Samadian sought to overturn that decision and argued that he should be able to reclaim travel expenses for journeys between NHS and private hospitals, and between his home and private hospitals as they are, in his view, incurred wholly and exclusively for the purposes of his private practice...
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