Can a limited company pay for a sole directors doctorate fees?

Can a ltd company pay for a directors doctorate?

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I have a client who has been studying for a while and when time allows she trades via her limited company as a town planner. She has now got two years left of her doctorate and she wants her limited company (she is the sole shareholder/director) to sponsor her and pay the fees at around £2,500 per annum. If she was a sole trader then I am aware it would not be allowable, but I am wondering if as a limited company whether firstly it is allowable for corporation tax and would it avoid a benefit in kind? The course is explained to me as a specialism of town planning and the client feels will aid her ability to trade going forward. 

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By User deleted
16th Sep 2016 12:06

I don't think this is work-related training (s.251 ITEPA/03) so a benefit arises. However, deduction should be available for corporation tax purposes.

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By cheekychappy
16th Sep 2016 12:52

I think it is work related training.

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Worm
By TheLambtonWorm
16th Sep 2016 14:17

If she's a town planner, and is going for a doctorate in some field of town planning - I can't see an issue.

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