Travel costs for medics may not stand up to examination

News: March 2013

Travel costs for medics may not stand up to examination

We always try to be positive in telling you about tax developments in this newsletter but of course we also need to include tax “nasties” as well. This edition seems to have a few of those, starting with medical professionals who travel to various medical centres and claim tax relief on travel costs to and from home.

That has long been an area of possible scrutiny by HMRC and now they have won an important tax case on this very topic. It concerned Dr Samadian, a self-employed consultant geriatrician, and although the tax tribunal accepted that his dedicated office at home was used for substantive professional work, nevertheless they threw out his claim for tax relief on most of his travel costs.

There may well be an appeal, and also the circumstances are always liable to be different with other medics.