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What counts as "expense wholly and necessarily incurred in the course of business"?

  • 27-07-2012 5:23pm
    #1
    Registered Users, Registered Users 2 Posts: 3,472 ✭✭✭


    I have in mind a situation where a self-employed person is working to a deadline at a client's premises at a time after public transport ceases and thus has to either get a taxi home or stay in a hotel.

    I know that travel to your place of business doesn't count as a business expense, but is ever an out?

    I've a feeling I know the answer to this one already, but no harm in asking!:)


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