In P Mellor v HMRC (TC00906 – 17 January) a self-employed electrician (M) who worked for various building contractors claimed a deduction for the cost of driving from his home to the sites where he worked. HMRC rejected his claim but the First-Tier Tribunal allowed his appeal in principle (subject to agreement as to figures) applying the principles laid down in Horton v Young CA 1971 47 TC 60 and distinguishing Newsom v Robertson CA 1952 33 TC 452. Judge Powell observed that M could not ‘have coordinated his business activities without having somewhere to receive the electrical drawings which allowed him to make quotes’.
Why it matters: Travelling from one’s home to one’s place of work is not an allowable deduction for the reasons explained by the CA in the 1952 case of...
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In P Mellor v HMRC (TC00906 – 17 January) a self-employed electrician (M) who worked for various building contractors claimed a deduction for the cost of driving from his home to the sites where he worked. HMRC rejected his claim but the First-Tier Tribunal allowed his appeal in principle (subject to agreement as to figures) applying the principles laid down in Horton v Young CA 1971 47 TC 60 and distinguishing Newsom v Robertson CA 1952 33 TC 452. Judge Powell observed that M could not ‘have coordinated his business activities without having somewhere to receive the electrical drawings which allowed him to make quotes’.
Why it matters: Travelling from one’s home to one’s place of work is not an allowable deduction for the reasons explained by the CA in the 1952 case of...
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:
