Sole trader expences

[withoutaclue]

Hi All,

My wife started working as a sole trader last year after after the business she was working at closed.
She now works as a barber 1 day a week in a friends salon. She travels to the salon in her own car that she has owed for many years.
Can anyone advise on the following points, or point me in the right direction for the info:

1. Can a percentage of the cost of the insurance, road tax and upkeep of the car be claimed as a business expense or are these not an allowable expense?
2. If yes - is the percentage a simple 1/7th of the annual costs due to the car being used 1 day per week.
3. Would the cost of fuel for commuting to the single place of work be an allowable expense?

Thanks for any advice you can give.

[Abradacabadus]

1. No, due to 3.
2. N/A, due to 1
3. No.

Costs are only due tax relief if they were wholly and exclusively incurred for the purpose of the trade. The costs of these journeys are not wholly and exclusively for the purpose of the trade so none of the associated travel costs can be claimed.

In these cases home to work travel serves a dual purpose at best, in allowing the trader to live away from their workplace.