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 Dr Samad Samadian v The Commissioners for HM Revenue and Customs.

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.

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