Negligible value claim

I have a client who has liquidated his company and in order to do so he has had to fund the liquidators costs himself (rather than the company). My question relates to making a negligible value claim.

The liquidators have indicated to my client that he will be able to offset his costs against his income tax and I am presuming they mean by way of a negligible value claim.

I believe that my client will be able to make a claim for the loss on the subscriber shares eg 100 ordinary shares @ £1 = £100 loss, but I am just wondering where the liquidators are coming from by saying he can offset his costs?

As he has footed the bill for the liquidation, could he include the liquidator’s costs in his capital loss calculation as incidental costs of disposal and therefore generate a much larger negligible loss claim? Or is it treated as though the director has loaned capital to the company in order for it to pay the liquidator’s costs and he has not then been able to recover the debt? Or is it neither? Any help or past experiences gratefully received.