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Where Taxpayers and Advisers Meet

Establishing main place of work

PhilippaBell
Posts:1
Joined:Sun Feb 25, 2018 12:25 pm
Establishing main place of work

Postby PhilippaBell » Sun Feb 25, 2018 12:36 pm

Weight loss consultants hold weekly meetings in venues away from their home and generally the group meeting at a particular venue is permanent and consultants can run several groups at different venues. Stock, room decorations, computer etc is kept at consultant's home and transported to each meeting, and consultant does all admin at home. Consultants are self employed. Can the main place of business be determined as their home thus meaning travel to group is business travel for tax? Or is the venue where the meeting is held determined as main place of business?

bd6759
Posts:4262
Joined:Sat Feb 01, 2014 3:26 pm

Re: Establishing main place of work

Postby bd6759 » Mon Feb 26, 2018 1:11 am

The test is whether the journey to the venue, and perhaps more obviously, the journey from the venue to home is solely for a business purpose. Do they go home because they live there or because they work there?


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