FTTTx INCOME TAX – self-employed consultant geriatrician with office at home where he performed significant business functions – travel between home, places of employment and private hospitals where he saw private patients – deductibility of travel expenses – whether incurred wholly and exclusively for the purpose of his self-employment – application of Newsom v Robertson, Horton v Young, Sargent v Barnes, Jackman v Powell and Mallalieu v Drummond – appeal substantially dismissed in principle
Citations:
[2013] UKFTT 115 (TC)
Links:
Citing:
Cited – Newsom v Robertson ChD 30-Apr-1952
Mr Newsom, a practising barrister sought to set off against his income, the expenses of travelling between his home and his chambers in London. The Inspector appealed the decision of the commissioners that he could do so. The rule required that the . .
Cited – Horton v Young CA 1972
A bricklayer sought to set against his income tax, the expenses of travelling to and from his home to work.
Held: The taxpayer travelled from home to sites within a 55 mile radius. The home was his base of operations, and the expenses were . .
Cited – Newsom v Robertson CA 3-Jan-1953
Mr Newsom, a barrister, sought to deduct the costs of travelling between his chambers in London and his home in Whipsnade or income tax purposes. He carried out a good deal of his professional work in his well-equipped study at home, especially . .
Cited – Sargent v Barnes ChD 1978
The dental surgeon taxpayer travelled to his dental surgery from home by car every day, a distance of about 11 miles. He also maintained a laboratory where a dental technician worked, about 1 mile from his home and almost directly on the route . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 14 November 2022; Ref: scu.472312