Would the training costs for a director who is not an employee (I.e. does not have a contract of employment) be an allowable deduction for corporation tax? The training would be towards AAT not about discharging her legal duties as an officer of the company. I know that almost all training costs for employees are allowable.
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Presumably you mean without it simultaneously being a taxable benefit in kind on the director?
If so, what is the business reason for the company being willing to incur the expense?
The director could use her new-found knowledge to improve the financial controls and reporting of the business. There would be clear and demonstrable business benefits.
Yes, no BIK
Sorry - missed that bit. The question, I think, is whether a director can be treated like an employee for the deductibility of training costs (which benefits the business) without having an employment contract with NMW etc. Could a service contract provide for training which is both deductible and BIK-free?