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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
15 January 2014

Read the full decision in Dr Samad Samadian v The Commissioners for HM Revenue and Customs.

Deduction of travel expenses – medical practitioner in private practice - travel between office at home and place of business – travel between other locations and place of business - whether “wholly and exclusively” for the purposes of a trade or profession – section 74 ICTA 1988 – section 34 ITTOIA 2005.

Updates to this page

Published 1 December 2016