Pre trading interest paid

My client has a new trade - bed & breakfast.

A loan was taken out in a previous year for a barn conversion which is now the entire B & B premises.

I'm clear on pre-trading expenditure generally e.g. advertising, website, etc and capital allowances including integral features.

A day and a half before the filing deadline is not a good time for the mind to go blank but is interest paid before trading treated any differently from other pre trading expenditure?  

   

 

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I would argue that this

eastangliantaxadvisor |
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