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Case report: Samadian
Meg Wilson assesses the impact of the Samadian case on self-employed workers
In the case of Samadian v Revenue and Customs Commissioners TC02533, the First Tier Tribunal (FTT) has ruled that a self-employed consultant could not deduct certain travel expenses because they were not incurred ’wholly and exclusively’ for the purposes of his trade.
CCH is a trading name of Wolters Kluwer (UK) Limited. Registered in England & Wales, No. 450650. Registered office: 145 London Road, Kingston upon Thames, Surrey KT2 6SR. Wolters Kluwer (UK) Ltd is authorised and regulated by the Financial Services Authority for general insurance business.