Physiotherapy - wholly and exclusively?
Here is the scenario. A client who happens to be a professional rock climber as incurred roughly £1,400 of expenditure during the last tax year in physiotherapy costs and would like to claim these costs against their income.
My instinct here is that it is not wholly and exclusively for the pupose of the trade and therefore the costs can't be claimed. The case of Norman v Golder (1944) does back this up.
However I have some sympathy here for the client. Their income is derived from coaching, sponsorship deals and the occasional TV appearance. The sponsorship deals are based on this person being one of the top UK climbers. This involves climbing new routes both in the UK and overseas, which in itself can and does lead to this person injuring themselves. My thought process here is that without the physio they would more than likely recover, but in a longer time frame which could jeopardize their sponsorship deals and ability to coach other people (ie the level of income could suffer).
What are other AW users opinions on this? Anyone had something similar in the past?
- Alerting clients versus walking away from clients 129 3
- Wear and tear allowance 416 9
- VAT Turnover 38 1
- Can a sole-trader make pension contributions to avoid loss of personal allowance? 69 1
- HMRC - No Deadline to Respond? 97 1
- IR35 - it it worth worrying about any more? 294 5
- Recording fuel VAT adjustment in Sage 110 4
- Company purchase of shares 263 16
- Pension contributions and unused allowances 102 2
- VAT QUESTION 137 2
- Holding on to fees paid monthly for work not yet done? 1,095 14
- Surprise visit from HMRC! 2,221 15
- Stamp duty on multiple property transaction 211 13
- Why should I retain membership? 2,241 35
- BTL property solely in wife's name - can she split rental income with husband? 486 14
- Recourse to Accountant for incorrect accounts 669 10
- CIS deductions against the wrong UTR 161 5
- Is CGT roll over relief available for let property 97 1
- HMRC Underpayment notices. Are they related to Employers Allowance 164 1
- Starting Self Employment while Employed in Practice 2,626 41
- Feedback on accounts production software for IFRS 683
- Auto enrolment excuses 620
- Add T&Cs to Sales Order in Sage 362
- Social investment tax relief 174
- Call Centre Data Costs 174
- Digita Hosted Software 169
- option to tax 155
- VAT on deposits 138
- Buying goods in US and selling them to company in US 134
- Cars Leased primarily for Taxi Hire 130