Michael J Harte and Brenda A Harte v HMRC [2012] TC01951: a couple’s Capital Gains tax election to treat an inherited property as their main residence was denied: the property never qualified a “residence”.
SME Tax News
SIGN UP now to receive Ross Martin SME Tax News updates
Case: Horton v Young [1971] 2 All ER 351 and [1971] 3 All ER 412 (CA)
A subcontracting bricklayer was allowed to claim travel between home and different building sites on the basis that it was wholly and exclusively incurred for the purposes of his trade.
- The court established that his home was the base of his self-employed operations: it was the administrative hub.
- He was engaged in an itinerant trade in that he had no fixed work place or places and moved around from different building site to site.
- The area in which he worked surrounded his house.
- He kept the tools of his trade at home.
- He carried out the financial management of the business from home.
See Travel: self employed for a list of trades and professions and commentary on the travel rules.