Another Doctor Loses Out on Travel Costs

There may not be many more doctors losing disputes at tribunal over travel cost tax deductions.  That’ll be because there will be no point in going to court.

HMRC have won again in similar circumstances to their ground-breaking victory in the Samadian case.

Doctors were self-employed.  They worked from home, and travelled to clinics or hospitals to see patients.  The pattern of visits to those other sites were so regular and predictable that those other sites were actually places of work.  Home to work travel cannot be deducted from taxable profits, so the taxpayer lost.

Medical practitioners carrying out regular work from particular sites are going to stand no chance from now on.  The rest of the self-employed are going to have to look closely at where they are travelling to and whether those sites fall into definitions of regular and predictable.