References: [2014] UKUT 13 (TCC)
Links: Bailii
UTTC Deduction of travel expenses – medical practitioner in private practice – travel between office at home and place of business – travel between other locations and place of business – whether ‘wholly and exclusively’ for the purposes of a trade or profession – section 74 ICTA 1988 – section 34 ITTOIA 2005
