Chartered Accountants
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Sectors > Barristers >

Advice On Claiming Motoring Expenses

  • Motor expenses are always a sensitive issue but your place of work is considered to be your Chambers or the Court and therefore travelling from home to either location is not deemed to be business mileage.  Business mileage however will apply in travelling from Chambers to the Court and travelling between Chambers.  There is specific case law on this point being Newsom –v- Robertson (1952)
  • A detailed record should be maintained of your business mileage so as to arrive at the correct proportion of all motor expenses which can be claimed in your accounts.
  • For the avoidance of doubt, car benefit rules apply to employees and not to self employed persons. Therefore you should ignore any comments you might hear in relation to this.