In Dr S Samadian v HMRC (TC02533 – 20 February) a doctor (S) who was employed by a NHS trust also did some private work at two hospitals. The NHS trust provided him with a permanent office at the NHS hospital where he carried out most of his work. He also maintained some office facilities at his home although he never saw patients there. He claimed a deduction for travelling expenses from his home and from his NHS hospital to the two hospitals where he did private work. HMRC rejected the claims and the First-tier Tribunal dismissed S’s appeal applying the principles laid down in Newsom v Robertson (33 TC 452) and distinguishing Horton v Young (47 TC 60) as in that case the appellant’s home...
