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