In Dr W Reiter v HMRC (TC00587 – 2 August) an endocrinologist claimed a deduction for the cost of travelling to the hospital where he worked. HMRC rejected his claim and the First-Tier Tribunal dismissed his appeal finding that he ‘had only one place of work that being the hospital and therefore no expenses were incurred necessarily on travelling in the performance of the duties of the employment’.
Why it matters: This decision is in line with the decision in Parikh v Sleeman CA [1990] STC 233. The Tribunal specifically distinguished the case of Pook v Owen HL 1969 45 TC 571 where the appellant doctor had more than one place of work.
90a1d87b-c1b5-43c3-a720-cd324830adee.tmb-editorspic.jpg?sfvrsn=1b2d0a7e_1)
