I am a doctor who works both as a contractor and employee at multiple sites, although they are all regular. My principal place of practice as per my registration is my home address, since this is where I do all my administration (e.g. billing, letters etc) and is my base for receiving correspondence and carrying out education.
I carry equipment in my car which I consider to be bulky as I cannot easily carry on public transport, and cannot leave securely at one worksite, as I need my equipment for the multiple sites I work with. Some of this equipment includes large weighing scales, textbooks, hand-held diagnositc devices (e.g. stethoscope, otoscope, dermatoscope etc, along with their attachments). I use this car exclusively for my medical work.
What's the pub test verdict? Will I be able to claim my vehicle as 100% business use and claim a deduction based on the carriage of bulky goods?