Travelling back to home office may be unclaimable...

[BolshieBastard]

Just keep claiming it and carry on

[LisaContractorUmbrella]

It sounds as though HMR&C viewed the 2 hospitals as his permanent workplaces and travel and subsistence are only allowable to a temporary workplace - this is why umbrella companies have to operate an over-arching contract; if they didn't the contractors' individual assignments would all be viewed as permanent workplaces.

[TheFaQQer]

In the second part ("The Tribunal also ruled against the doctor regarding mileage between NHS and private hospitals i.e. between his place of employment and the place he carried out his self-employment.")...

• He was working somewhere else as a permanent place of employment.
• He travelled from there to another office (his home) to do some different work for himself.
• He tried to claim that
  the journey between the two was a business expense.

I see nothing wrong in the tribunal ruling, to be honest - his journey from his permanent place of employment to another permanent place of employment wasn't something which was required by either business, so it shouldn't be claimable.

For a contractor, you can have multiple clients and one permanent place of business (home) and claim the travel between them, since they are all expenses for the business.