In Noel White v HMRC (TC3354 – 20 February) the FTT had to decide whether travel expenses incurred by a self-employed flying instructor between his home and the airport were deductible.
Mr White gave flying lessons and examined students and other examiners at two airports. He used the premises of the two airports to debrief pilots. He would usually fly to another airport land and then return to the airport where he started. He operated his business from home where he kept his business records and equipment such as charts and navigation equipment and was registered with the Civil Aviation Authority.
Applying Samadian [2014] UKFTT 115 (TC) the FTT found that Mr White was not an itinerant worker but had places of business at his home and at the two airports where he taught and examined pilots. Although he could...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In Noel White v HMRC (TC3354 – 20 February) the FTT had to decide whether travel expenses incurred by a self-employed flying instructor between his home and the airport were deductible.
Mr White gave flying lessons and examined students and other examiners at two airports. He used the premises of the two airports to debrief pilots. He would usually fly to another airport land and then return to the airport where he started. He operated his business from home where he kept his business records and equipment such as charts and navigation equipment and was registered with the Civil Aviation Authority.
Applying Samadian [2014] UKFTT 115 (TC) the FTT found that Mr White was not an itinerant worker but had places of business at his home and at the two airports where he taught and examined pilots. Although he could...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
