Client trades as self-employed providing services in the tv industry. She then sets up limited company as she wants to start an employment agency; incurs various costs specific to employment agency (eg. website). But trade as employment agency never commences.
For 6 months (to avoid IR35 I think) she trades thru the ltd company rather than under self-employment. She takes wages at NI threshold and rest as divs.
Does the provision of her services fall under the employment agency trade (making the website costs, etc allowable for tax) or is it a separate trade?
My feeling is it's a separate trade. Client, of course, hoping otherwise!