In what might be a landmark decision in the
interpretation of ‘wholly and exclusively’ expenditure, Dr Samadian has lost his protracted battle
with HM Revenue & Customs (HMRC) over his claim for business
mileage. Dr Samadian has 56 days to appeal against the ruling made on 28 January 2013.
Dr Samadian has endured an enquiry which started over 7 years ago and has gone through 3
Dr Samadian is a geriatrician, and specialises in the health care of elderly people.
He works full time for the Epsom and St Helier NHS Trust, in an employed (PAYE) capacity, at two hospitals in south
London; the St Helier and the Nelson. He has a permanent NHS office, with full administrative
support, including a secretary.
In addition, Dr Samadian holds weekly out-patient sessions at two private hospitals; St Anthony’s in
Cheam and Parkside in Wimbledon. His NHS secretary acts as his secretary in his private practice in
her spare time.
His private patients are generally wealthy, insured, over 75 years of age and with multiple medical problems.
The Tribunal panel led by Judge Kevin
Poole, acknowledged that Dr Samadian had a dedicated office
in his home which was used for his professional
However, the panel did not accept that the home
office was the starting point for calculating business mileage involving habitual journeys.
The decision might have a wide interpretation across all professional self-employed activity, where
the business owner undertakes substantive work at home, but also has another business base at
which they deliver their expertise on a regular basis.
For example, a surveyor may draw plans in a home office, but finalise the work in a studio at
his office premises.
An accountant may regularly work at home in the morning and then travel into the main office to conduct a meeting in the afternoon. If business mileage is claimed, HMRC could now argue that mileage is disallowable.