A first-tier tribunal ruled that a doctor’s business mileage claims to and from his home office and a private hospital were not wholly and exclusively allowable expenditure.
The tribunal judges decided the case in favour of HMRC in late January. They ruled that Dr Samadian had a dedicated office in his home that he needed for professional activity, but did not accept the home office as a starting point for calculating private practice business mileage for habitual journeys.
The tribunal decision for Dr Samadian V HMRC TC/2010/03747 was reached on 28 January, but the formal document has not yet been published online.
This summary is based on an analysis by Abbey Tax, which worked with one of the accountants involved in the case.