After three Tribunal Hearings, the first of which was in October 2011, a self-employed consultant geriatrician has lost his long battle with HM Revenue & Customs (HMRC) over his business mileage claims.
The First-Tier Tribunal (FTT) has decided that Dr Samadian cannot treat his home as the starting point for calculating his private practice business mileage where ‘habitual’ journeys are involved. This is despite the Tribunal panel accepting that the dedicated office in his home was used for substantive professional work.
The full detailed ruling has yet to be published online, but the HMRC Inspectors are seeking to implement the FTT decision and conclude cases.
What happens next?
Dr Samadian has 56 days to appeal against the ruling made on 28 January 2013.
At the moment, our advice to clients with cases affected by this decision is to wait and see what Dr Samadian intends to do next, unless a mutually acceptable settlement can be negotiated.