The appellant, a consultant anaesthetist in private practice, travelled by car and motorcycle from his home, where he maintained an office (i.e. the administration and management of his private practice was carried out from home, where he also undertook research) to hospitals where he performed his duties at surgical operations.

The appellant’s tax return for 2008/09 included a claim for motoring expenses, which comprised the expenses of journeys from the appellant’s home to the hospitals; from those hospitals to his home; and between those hospitals. HM Revenue and Customs (HMRC) took the view that only the expenses of journeys between the hospitals were deductible for income tax purposes. HMRC disallowed a proportion of the motor expenses claimed for 2008/09 (and also 2009/10 and 2010/11) on the basis that they were not incurred ‘wholly and exclusively’ for the purposes of the appellant’s self-employment (ITTOIA 2005, s 34