Sargent v Barnes

CH D 1978 52 TC 335 [1978] STC 322 [1978] 1 WLR 823 [1978 2 ALL ER 737

A dentist travelled from home to his dental surgery stopping in on a laboratory that he used to repair, making alterations and dropping and picking up dentures.  He would also stop by in the laboratory on the way home.  The dentist tried to claim the travelling from the laboratory to surgery as wholly exclusively expense claiming that his work began when stopping at the laboratory.  As the dentist incurred the journey to get to work from home that allowed him to collect or deliver on route was not the purpose of the journey.  The journey was therefore not wholly and exclusively for carrying on his trade.