It would depend on what you mean by salaried, my view of salaried is where there is a disproportionate contribution of labour between the partners and one is rewarded before the other.
They are still partners and can only claim expenses on an incurred basis not mileage in my view
FYI - Revenue have just replied and confirmed that partners if salaried can claim mileage.
A partner who is taxed under self assessment. If they take a salary, they can claim mileage.
A partner who is taxed under self assessment. If they take a salary, they can claim mileage.
An equity partner can't take a salary. Any salary is added back in arriving at taxable profit. Each partner is then taxed on their portion of the profits, under Sch D Case I/II as if it were a separate trade.
Mileage expenses are allowed as a deduction from Schedule E emoluments. There's no such corresponding provision for Sch D. That is why a sole-trader cannot claim mileage expenses and consequently a partner in a partnership connot either.
I suspect there's some confusion over the term "salaried partner".
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