David Jones v HMRC

In David Jones v HMRC [2015] UKFTT 477 (1 October 2015) the FTT found that travel expenses incurred by an anaesthetist were not deductible.

Mr Jones a consultant anaesthetist in private practice travelled by car and motorcycle from his home where he also maintained an office to two hospitals where he performed duties at surgical operations. The issue was whether the expenses of these journeys were incurred wholly and exclusively for the purposes of Mr Jones’ self-employed private practice.

The FTT first referred to the UT’s decision in Samadian [2014] UKUT 13 which set out ‘sensible and coherent categories for treating travel expenses as deductible or non-deductible’. One such category was travel expenses for journeys between a person’s home (even where the home was used as a place of business) and a place of business. These according to the UT were non-deductible...