UHY Hacker Young | Chartered Accountants

Kent accountancy blog

Do you have an office at home?

February 25, 2013

A recent case of a medical doctor who had an office at home for administration purposes whilst undertaking medical procedures at private hospitals has had his claim for travelling costs between his home and the hospitals denied to him on the basis that they are not incurred wholly and exclusively for the purposes of his business. The taxpayer submitted that on the facts, his home was the business base and therefore there was no non-business purpose in his travel between the home and the hospitals. The tax tribunal accepted that the taxpayer had a place of business at home, but there must have been a “mixed object” in the travelling between home and the hospitals, because part of the object of the journeys must “inescapably” be to maintain a home in a separate location.