Self-employed photographer has joined Soho House which he says is a members club for media & other creatives and has joined to use their premises for business meetings and for networking. Any meals taken their are charged seperately.
Is it possible to claim for the club membership?
Tom
Replies (3)
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Club membership to get [***]? Come on!
I bet your photographer client goes to Soho House to get [***] but he won't tell you that. There might be an odd meeting here and there but most of the time is spent getting [***] - that's how the club makes money - not from renting meeting rooms. Take it from me - I've been there!
I have a client like that who goes to Soho House for the so-called "business meetings" but I always add the membership fees back in the tax computation.
HMRC will slaughter you if you claim this as a tax deductible expense. It fails the wholly and exclusively test. No if's no but's!
Read what they say about club membership/subscriptions by clicking here.
They quote the leading case of Brown v Bullock (40TC1). No relation to Gordon Brown or Sandra Bullock by the way. It's pure coincidence that one of them is trying to stop the other from claiming the cost of a [***]-up as a business expense.
Enjoy the read and by the way, food and drink is available in all rooms at Soho House!!
Smile please
I'd certainly give it a go.
Presumably he joined only for business purposes (meeting contacts, other photographers etc)
If there's no private benefit it must be business