I am looking at a case of a company director who has 2 branches of his business. He would spend 1 day a week at his head office and 4 days a week at the other 2 locations. The normal pattern of his trips are that he goes from HQ to Branch 1 for 2 days and travels from Branch 1 to Branch 2 for other 2 days. He claims as mileage the trip from HQ1 to branch 1 and from branch 1 to branch 2 and back to HQ from Branch 2. When I read the revenue guidance part 050116 on business mileage they make a big play on the word normal place of work. My fear is that revenue would argue the director has 2 other normal places of work and therefore disallow the mileage claim on the grounds that these trips are seen in there eyes as travel to work.
Would appreciate your view on the matter