Where an expense is such that a definite part or proportion of
it is wholly and exclusively laid out or expended for the purposes
of a trade, profession or vocation, that part or proportion should
not be disallowed on the ground that the expense is not as a whole
so laid out or expended. Examples of expenses part of which may be
regarded as allowable are the running etc costs (including
hire-purchase interest) of a car used partly for business and
partly for private purposes and the cost of rates, lighting and
heating of premises used partly as business and partly as private
accommodation (see Copeman v William Flood and Sons Ltd, 24TC53
(see
BIM37715) and Wildbore v Luker, 33TC46 -
see
BIM37600).
In the same way, it may sometimes be possible, where there is
a genuine business purpose in undertaking a journey for mixed
purposes, to apportion the travelling expenses on the basis of any
identifiable specific time spent on business during the period away
(see
BIM42525). The costs of a journey that
serves two (or more) purposes, one of which is non-business, cannot
be apportioned (see Sargent v Barnes, 52TC335 - see
BIM37630).
As regards:
