– see also Dwelling-houses; Matrimonial home; Private residence relief; Residence

Business use of

Generally

Commentary – Tax Reporter ¶208-700 ; Tax Reporter ¶437-550 ; Tax Reporter ¶546-500
HMRC Guidance – BIM46840 ; BIM47800 ; BIM47820 ; BIM47825 ; BIM75010 ; CG64200 ; EIM01472 ; EIM01474
Case Law – Baird v Williams (HMIT) ; Bolam (H.M. Inspector of Taxes) v. Barlow ; NICOLL (H.M. INSPECTOR OF TAXES) v. AUSTIN ; Roskams (H.M. Inspector of Taxes) v. Bennett

Travel expenses

Commentary – Tax Reporter ¶216-000
Case Law – Bennett v. R & C Commrs ; Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Edwards (H.M. Inspector of Taxes) v. Warmsley, Henshall & Co. ; Horton v. Young (H.M. Inspector of Taxes) Weston v. Young (H.M. Inspector of Taxes) ; Newsom v. Robertson (H.M. Inspector of Taxes) Robertson (H.M. Inspector of Taxes) v. Newsom ; Sargent (H.M. Inspector of Taxes) v. Barnes ; Sargent (H.M. Inspector of Taxes) v. Eayrs

Definition (re statutory residence test)

Commentary – 2.2.32.2.7

Statutory residence test

– see Statutory residence test

Use of business/business premises, deductions allowable at fixed rate

Commentary – Key Data ¶3-781