[2014] UKUT 0013 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Sales J.

Decision released 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 – Income and Corporation Taxes Act 1988 (‘ICTA 1988’), s. 74 – Income Tax (Trading and Other Income) Act 2005 (‘ITTOIA 2005’), s. 34.

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