A tax tribunal has upheld a HMRC ruling that a self-employed doctor could not claim business mileage to and from his home office if going to a regular work venue, in his case a hospital.
This ruling was given because the tribunal stated that such travel was not ‘wholly and exclusively’ for business, i.e. such travel was for personal and business use and as such is not allowable.
However, the tribunal did allow the doctor’s to claim business mileage from his home-office to a patient’s home because, in this type of travel, there was no evidence of a regular pattern or frequent travel between these places.
Impact on Sport
This could have far-reaching consequences for self-employed coaches who claim travel from a home office. The ruling would suggest that any travel to ‘regular’ venues is not allowable. We would recommend that any coaches concerned about this should contact their accountant to get further advice.