Motor Expenses under Attack by HMRC

by | Jun 5, 2014 | Accountancy | 156 comments

HMRC have won a significant case relating to motor expenses which, if not subject to a successful appeal by the appellant, Dr Samadian, is likely to be extremely bad news for business owners in general and professionals who have a home office base.

The doctor in question lost his claim to deduct travel expenses from his home office to the hospitals where he undertook private work.  One of the most significant factors in the decision against Dr Samadian was the fact that there was a mixed motive involved in the traveling, as this involved returning to the place where he lived.

There was no doubt in this case that the doctor performed a significant amount of his professional services at his home office, as indeed many professionals do.  HMRC attacked both journeys between his home and the locations for the private clinics, and also journeys from NHS hospitals, where he was employed, and the private clinics.

HMRC successfully argued that the motive, objective, and purpose of Dr Samadian’s journeys between his home and the private hospitals were to take him from the location where he lived and to get him back to it.  Despite the business activity that was undertaken at his home office, it is evident that part of the expenditure was simply to get him to and from his home.  For expenditure to be deductible for a business it has to be “wholly and exclusively” for the purpose of the business.  Where there is mixed use, then it cannot fulfil this test and there have been a number of court cases that have upheld this decision.

Whilst this seems in essence to be extremely unfair, the law is the law, and if the decision is not overturned on appeal it will stand.  Armed with this new weapon in their armoury you can expect an attack on travel expenses where such travel includes journeys between home and a regular workplace.

If you feel that you are affected, then you need to discuss this with your accountant to determine a plan of action.  Alternatively please contact us at DEB Chartered Accountants where we would be delighted to discuss this or any other business matter with you.

156 Comments

  1. nortriptyline without a prescription on 08/01/2021 at 5:30 PM

    I precisely desired to say thanks again. I’m not certain the things I could possibly have accomplished in the absence of the aspects contributed by you about my area. Certainly was a alarming case for me, but being able to see a expert approach you dealt with it forced me to cry for contentment. Extremely grateful for the advice and believe you are aware of a powerful job that you’re accomplishing educating many others all through a blog. I’m certain you’ve never come across all of us.

  2. risperidone pills on 09/01/2021 at 1:34 AM

    Thanks for your whole work on this website. My niece takes pleasure in working on research and it is simple to grasp why. We all notice all relating to the powerful ways you render vital tips and tricks via your website and therefore encourage contribution from other people on that concern plus our daughter is actually discovering a lot. Have fun with the remaining portion of the new year. You’re the one conducting a good job.

  4. Wesleytup on 05/03/2021 at 9:03 AM

    tadalafil daily use tadalafil 40
    tadalafil 40

  5. Michaelsic on 08/03/2021 at 4:32 AM

    usa pharmacy india: https://genericwdp.com/ prescription drugs online without doctor

  7. RandyGAX on 09/03/2021 at 8:43 AM

    generic drugs without doctor’s prescription: https://genericwdp.com/ buy prescription drugs online without

  8. Michaelsic on 10/03/2021 at 4:11 AM

    generic pills for sale: https://genericwdp.com/ sildenafil without doctor prescription

  11. Waynenet on 11/03/2021 at 9:04 AM

    order viagra online cheap viagra online
    when will viagra be generic

  12. Jeffreynobia on 12/03/2021 at 3:31 AM

    best place to buy generic viagra online cost of viagra
    viagra without a doctor prescription usa

  13. Waynenet on 12/03/2021 at 7:39 AM

    buy viagra online usa viagra price
    where to buy viagra online

  14. Jeffreynobia on 13/03/2021 at 1:59 AM

    buy viagra online usa viagra discount
    where can i buy viagra over the counter

  15. Jeffreynobia on 14/03/2021 at 10:16 PM

    viagra online usa viagra from canada
    best place to buy generic viagra online

  17. Jeffreynobia on 15/03/2021 at 9:42 PM

    mexican viagra viagra amazon
    viagra cost

  19. Ricardopon on 16/03/2021 at 8:30 AM

    buy paxil paxil insomnia
    ed clinics

  21. Ricardopon on 17/03/2021 at 7:47 AM

    5 mg paxil 5 mg paxil
    natural remedies for ed

  27. Elmerneask on 22/03/2021 at 2:12 AM

    buy ed pills ed pills online
    drugs for ed

  32. MarvinSpela on 25/03/2021 at 2:07 PM

    purchase prednisone: cheap prednisone – generic prednisone otc

  34. MarvinSpela on 26/03/2021 at 2:47 PM

    can you buy zithromax over the counter: cheap zithromax – can you buy zithromax over the counter in mexico

  35. MarvinSpela on 27/03/2021 at 3:41 PM

    neurontin 100 mg cost: cheap gabapentin – buy cheap neurontin

  37. MarvinSpela on 28/03/2021 at 1:22 PM

    can you buy zithromax over the counter: zithromax over the counter uk – buy zithromax online fast shipping

  41. Scottabino on 01/04/2021 at 12:53 PM

    buy ampicillin generic: ampicillin tablets
    erythromycin for sale

  43. Franktix on 02/04/2021 at 6:16 PM

    keftab online: buy amoxil
    buy nitrofurantoin generic

  44. Scottabino on 02/04/2021 at 7:13 PM

    generic zithromax: buy keftab online
    buy roxithromycin

  45. Scottabino on 03/04/2021 at 7:48 PM

    trimox generic: minocin capsules
    biaxin capsules

  51. Billyplods on 07/04/2021 at 4:26 AM

    over the counter ed medication: generic viagra pills kamagra pills

  53. Billyplods on 08/04/2021 at 9:48 AM

    cialis ed pills: male erectile pills erectile pills canada

  55. Billyplods on 09/04/2021 at 1:50 PM

    pills for erectile dysfunction: generic viagra pills top erectile dysfunction pills

  56. Alfreddaw on 09/04/2021 at 5:16 PM

    erectile dysfunction pills: cialis ed pills erectile pills canada

  59. asmr https://0mniartist.tumblr.com on 10/04/2021 at 9:15 AM

    My brother suggested I may like this blog.
    He used to be entirely right. This publish truly made
    my day. You can not consider just how a lot time I had spent for this info!
    Thanks! asmr 0mniartist

  60. Harryboape on 11/04/2021 at 2:07 AM

    buy viagra online viagra prescription viagra without prescription

  61. Jamesgrinc on 11/04/2021 at 5:43 AM

    buy generic viagra online viagra prescription non prescription viagra

  63. 0mniartist on 12/04/2021 at 2:00 AM

    It’s perfect time to make some plans for the long run and it is time to be happy.
    I’ve read this publish and if I may just I want to counsel you few attention-grabbing things
    or suggestions. Maybe you could write subsequent articles
    referring to this article. I wish to learn even more
    issues approximately it! 0mniartist asmr

  68. asmr https://0mniartist.tumblr.com on 13/04/2021 at 3:59 PM

    Greetings from Los angeles! I’m bored to tears at work
    so I decided to browse your site on my iphone during lunch break.
    I love the knowledge you present here and can’t wait to take a
    look when I get home. I’m shocked at how quick your blog loaded
    on my phone .. I’m not even using WIFI, just 3G ..
    Anyhow, amazing blog! 0mniartist asmr

  72. j.mp on 15/04/2021 at 12:11 AM

    I am really loving the theme/design of your site.

    Do you ever run into any browser compatibility issues?
    A handful of my blog readers have complained about my blog not operating correctly in Explorer but looks great in Opera.
    Do you have any solutions to help fix this issue? 0mniartist asmr

  78. j.mp on 16/04/2021 at 1:20 AM

    I always spent my half an hour to read this website’s
    posts every day along with a cup of coffee. 0mniartist asmr

  81. RobertoSpoca on 17/04/2021 at 3:38 AM

    https://amoxilst.com/# can we buy amoxcillin 500mg on ebay without prescription

  83. RafaelSen on 17/04/2021 at 6:01 PM

    paxil for bipolar: buy paxil – 20 mg paxil

  84. RafaelSen on 18/04/2021 at 4:01 PM

    metformin from mexico: buy metformin online – drug cost metformin

  85. Robertfaips on 18/04/2021 at 9:41 PM

    top erection pills: buy ed pills – erection pills that work

  86. RafaelSen on 19/04/2021 at 1:55 PM

    paxil: buy paxil – generic of paxil

  88. Robertfaips on 20/04/2021 at 1:03 AM

    buy generic metformin online: metformin – metformin price singapore

  89. RafaelSen on 20/04/2021 at 11:42 AM

    metformin 227: buy metformin online – buy cheap metformin online

  91. Robertfaips on 21/04/2021 at 1:03 AM

    metformin canada online: metformin – online metformin

  92. CharlesSit on 21/04/2021 at 4:24 PM

    valtrex tablets online: valtrex for sale – valtrex uk over the counter
    valtrex cream cost

  93. CharlesSit on 22/04/2021 at 2:11 PM

    cheap tadalafil: buy tadalafil – tadalafil 20mg for sale
    can i purchase valtrex over the counter

  96. CharlesSit on 24/04/2021 at 9:43 AM

    buy tadalafil: tadalafil online – tadalafil online
    valtrex pills for sale

  97. CharlesSit on 25/04/2021 at 6:39 AM

    buy ventolin pills online: ventolin tabs – ventolin 6.7g
    3000mg valtrex

  99. DonaldWak on 26/04/2021 at 7:09 AM

    best ed medication: ed treatments – non prescription ed pills
    ed medications

  101. DonaldWak on 27/04/2021 at 7:52 AM

    online ed pills: ed drugs – erection pills
    ed treatment drugs

  102. of gamefly on 27/04/2021 at 11:41 PM

    Excellent post. I was checking continuously
    this blog and I’m impressed! Very useful information specifically the last part 🙂 I care for
    such information much. I was looking for this particular information for a very long time.
    Thank you and good luck.

  103. asmr the on 29/04/2021 at 12:26 AM

    I am curious to find out what blog platform you have been utilizing?
    I’m having some minor security issues with my latest site and I’d like to find something more safe.
    Do you have any solutions?

  104. asmr our on 29/04/2021 at 4:00 AM

    My partner and I stumbled over here by a different web address and thought I might check things out.
    I like what I see so now i am following you. Look forward to looking into
    your web page again.

  106. MichaelFuefs on 29/04/2021 at 8:14 AM

    online pharmacy without scripts – erectile dysfunction medications canadian pharmacy viagra 100mg or reliable canadian pharmacy

  107. asmr are on 29/04/2021 at 9:44 AM

    Ahaa, its good conversation concerning this paragraph here at
    this webpage, I have read all that, so at this time me also commenting here.

  111. Peternealo on 03/05/2021 at 8:52 AM

    buy cialis online cheap erectile dysfunction pills – can i buy cialis in toronto
    buy cialis with paypal

  112. asmr that on 04/05/2021 at 6:57 AM

    It’s actually a great and helpful piece of info.
    I’m glad that you just shared this useful info with us. Please keep us up to
    date like this. Thank you for sharing.

  116. j.mp on 07/05/2021 at 9:05 AM

    I like the helpful information you provide in your articles.
    I’ll bookmark your blog and check again here frequently.
    I’m quite sure I’ll learn lots of new stuff right here!
    Best of luck for the next!

  125. asmr and on 08/05/2021 at 9:51 AM

    Hurrah, that’s what I was searching for, what a stuff!
    present here at this web site, thanks admin of this site.

  137. asmr off on 09/05/2021 at 7:06 AM

    You are so interesting! I don’t think I’ve truly read anything like this before.

    So good to find another person with some unique thoughts on this topic.
    Seriously.. thanks for starting this up. This website is one thing that’s needed on the
    web, someone with a bit of originality!

  148. AnthonyMam on 09/05/2021 at 9:24 PM

    viagra online buy viagra online – cheap viagra
    viagra 100mg

  155. AnthonyMam on 10/05/2021 at 10:57 PM

    п»їover the counter viagra buy viagra pills – viagra dosage recommendations
    real viagra without a doctor prescription

Submit a Comment

Your email address will not be published.