Dr Samad Samadian v HM Revenue and Customs: UTTC 15 Jan 2014

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

Citations:

[2014] UKUT 13 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 March 2022; Ref: scu.520996