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In order to minimise the time I'm away from the office for a medical appointment, it makes sense to take a taxi rather than using the bus (driving is not an option because there's no parking at the hospital).
Does that make the taxi a legitimate business expense?
(I'm not concerned with whether the employer is prepared to reimburse it, because I am my own employer... I'm only interested in the tax rules.)
An expense is a business expense if it is a necessary part of doing business.
Getting to and from a personal medical appointment is not usually a necessary part of doing business. You could have chosen another time for the appointment, or taken a day off, and in either case not needed to take the taxi to your work. And getting to and from your usual place of work is not normally tax deductible.
If you needed to take a taxi because you had a specific immovable business appointment timed so that taking the taxi was the only way of doing it you might have a case.
