Hi

I just have a question regarding travel costs in regards to a local trade/business:

If a person has a practice and trades in their own name, can you deduct their traveling to and from the practice as well as business trips for picking up supplies etc?

Just to be clear, there is no company/cc and the person receives no salary/allowance of any form. Just income from the services rendered.

I know how traveling costs regarding commission income works.

Thanks