InDr Sharat Jain v HMRC[2015] UKFTT 670 (19 December 2015) the FTT found that the travelling and subsistence expenses of a doctor were not deductible.
Dr Sharat Jain was a consultant orthopaedic surgeon. He also provided medical reports for litigation purposes. He would see clients for an initial consultation at either of two hospitals before drafting his reports. He visited each of the hospitals once a month seeing clients for one or two days. He would stay overnight in hotels and write his reports at his home.
HMRC had made a net adjustment of £91 397 to his tax return disallowing in particular expenditure for accommodation subsistence and travel.
The FTT had to decide whether Dr Jain’s situation was similar to that of Dr Samadian in Samadian [2014] UKUT 13. It found that Dr Jain’s home was a...
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InDr Sharat Jain v HMRC[2015] UKFTT 670 (19 December 2015) the FTT found that the travelling and subsistence expenses of a doctor were not deductible.
Dr Sharat Jain was a consultant orthopaedic surgeon. He also provided medical reports for litigation purposes. He would see clients for an initial consultation at either of two hospitals before drafting his reports. He visited each of the hospitals once a month seeing clients for one or two days. He would stay overnight in hotels and write his reports at his home.
HMRC had made a net adjustment of £91 397 to his tax return disallowing in particular expenditure for accommodation subsistence and travel.
The FTT had to decide whether Dr Jain’s situation was similar to that of Dr Samadian in Samadian [2014] UKUT 13. It found that Dr Jain’s home was a...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")