I have been reading up and most articles seem to suggest that a training course undertaken by a sole trader on commencement of his business is not allowable for tax. I presume capital allowances are also not available? However this client, a personal trainer, was running a free of charge running club with his local gym for a couple of years before he began the business. Do you think we would be justified in saying that the course was undertaken during his business activities, or will it definitely be disallowed?
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What training was it and what sums are involved?
There doesn't sound to be any real connection between what he was previously doing for free and what he does now. In any event, he was doing it gratis before and so not undertaking a business.
Anybody that has a reasonable level of fitness can run.
The course undoubtedly gave your client new skills and knowledge that equipped him to be able to offer personal training services.
The expenditure is therefore of a capital nature, and deduction is prohibited under s.33 ITTOIA 2005.