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 .
Deduction of travel expenses 鈥� medical practitioner in private practice - travel between office at home and place of business 鈥� travel between other locations and place of business - whether 鈥渨holly and exclusively鈥� for the purposes of a trade or profession 鈥� section 74 ICTA 1988 鈥� section 34 ITTOIA 2005.
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Published 1 December 2016