My client has a new trade - bed & breakfast.
A loan was taken out in a previous year for a barn conversion which is now the entire B & B premises.
I'm clear on pre-trading expenditure generally e.g. advertising, website, etc and capital allowances including integral features.
A day and a half before the filing deadline is not a good time for the mind to go blank but is interest paid before trading treated any differently from other pre trading expenditure?