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 "
A HTML version of this file is not available click here or view below the pdf version : 13.pdf