In Noel White v HMRC TC03354 a self employed flying instructor was denied tax relief for travel to the two airports where he gave flying lessons.

A deduction for the cost of business travel is allowed for tax if it is wholly and exclusively  incurred for the purposes of the business, section 34 ITTOIA 20015. There is no tax relief if there is any private purpose in incurring the cost.

Mr White had an office at home, but travelled to and between two airports to give flying lessons.

The FTT, found his home to work travel was not wholly and exclusively incurred. In distinguishing the case from Horton v Young it decided that he was not an itinerant trader as his attendance at the airports was regular and predictable. The facts of case were more similar (although not identical) to those of Dr Samadian who worked at a couple of hospitals and was also based at home.


Each of these cases turns on its own particular facts however the new test following the Samadian decision is whether attendance at a workplace is both “regular and predictable”. If it is so then it is likely that the tribunal will determine that travel between such workplaces and home is disallowed. Of course what we don't know yet is how often you have to attend a workplace before your attendance there can be held out as "regular and predictable", there are no time limits as yet!

See Travel: self employed for a list of trades and professions and commentary on the travel rules.

External links:

Noel White v HMRC [2014] TC03354