A locum doctor has lost a tax tribunal appeal after HMRC successfully challenged more than £160,000 of travel and subsistence claims that included what the tribunal described as impossible working patterns and excessive mileage. The case, Mr Nwaneri v HMRC, is another reminder that claiming travel expenses without proper evidence can quickly become very expensive. What happened? Mr Nwaneri worked as a full-time locum doctor in the UK from around 2010. Until 2017-18, his Self
