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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Dr Samad Samadian v HMRC [2014] UKUT 13 (TCC) (15 January 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/13.html
Cite as: [2014] UKUT 13 (TCC), [2014] BTC 504, [2014] STC 763, 82 TC 252, [2014] STI 586

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Dr Samad Samadian v HMRC [2014] UKUT 13 (TCC) (15 January 2014)


"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 "

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/13.html