Miss Blewitt (Tribunal Judge) (Chairman), Mr Jolly (Member)
Decision released 2 July 2010
Appeal against disallowance of motor expenses – what constitutes base of operations or actual place of business
A taxpayer’s place of business was the market place in which he traded fast food from a trailer so that motor expenses incurred in travelling from his home to the market were not deductible in calculating his income tax liability since they were not incurred wholly and exclusively for the purposes of his trade.
The taxpayer appealed against a decision by HMRC to disallow certain motor expenses.
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