Dr Samad Samadian v The Commissioners for HM Revenue and Customs: [2014] UKUT 0013 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Sales on 15 January 2014.
Read the full decision in .
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.
Published 1 December 2016