The “Wholly and Exclusively” test is the very stuff of day-to-day Accountancy Practice. Whilst the test and its case law involves no total novelty, it has constantly been refined and become more nuanced. It is hard to over-state the impact which the decision of Sales J. in Samadian v HMRC [2014] UKUT 13 (TCC) had within the tax profession – and on individual members of every profession in their own tax affairs. It certainly shed new light on the deductibility of travel expenses. These and other issues will be explored by Derek Francis at an Edinburgh Tax Network seminar, presented in conjunction with Terra Firma Chambers, on Wednesday 27th September 2017 at the Mackenzie Building, Old Assembly Close, Edinburgh.

Registration will commence at 12.30pm with the seminar starting at 1pm.  It has been accredited by the Faculty of Advocates as contributing 1 hour CPD for its own members and is eligible for a similar award from the Law Society for the solicitor branch of the profession. For full details, please see attached.