Hi
In short, you are correct when you say you can't claim travel/motor expenses for journeys between home and work. I've provided a couple of articles below, which you may find useful.
However, a number of points/questions:
1. I always treat Motor Vehicle Expenses (MVE) and Travel Expenses separately. The distinction being MVE are fuel, insurance, maintenance for the vehicle involved (or mileage); Travel Expenses are bus, train, taxi and parking.
2. It may be worth going back to the previous accountant and asking them how they arrived at the MVE. I assume the client passes all the receipts/bills for their motoring costs and the private/business proportions are calculated from details the client has provided about the mileage of their journeys.
3. Depreciation is not allowable, but there are capital allowances available for Motor Vehicles - again a private use element must be discounted.
4. Do you understand the difference between the Full Cost method and Mileage method of calculating MVE? From what you've said, I assume the Full Cost method is being used, but it may be as well to double check.
5. Referring to the journey in question, I would suggest firstly, you calculate the mileage for a direct journey from the clients home to the shop(A), and then calculate mileage for the trip that includes the stop off at the supermarket and the staff's home(B). Then I think there is an argument for saying the additonal mileage is allowable, i.e. B-A.
https://www.freeagent.com/guides/expenses/travel-and-accomodation/
http://www.rossmartin.co.uk/sme-tax-news/1795-home-office-to-work-travel-disallowed-again
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