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Are there any restrictions for allowing subscriptions for the self-employed, other than proving the "wholly & exclusively" test. (I raise the question because of the restriction for allowable subscriptions to professional bodies for employees)
LC

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By AnonymousUser
17th Oct 2006 15:09

Same applies
I would only restrict a claim for an element of the sub that was not generally allowable. The disallowable part is not disallowable because somebody is not self-employed but because the professional body applies some of the sub for an unapproved purpose.

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By User deleted
17th Oct 2006 16:41

Not on list 3?
So, for example, if we were to subscribe to the Federation of Small Businesses, not on List 3, this would be disallowable, even though wholly & exclusively for business purporses?

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By AnonymousUser
18th Oct 2006 10:45

Not what I meant

I am not saying that.
I am saying that where a partial disallowance occurs in an employed situation because of the use to which the money is put by the recipient, then the same would hold in the case of a self employed person.
The FSB sub is allowable for the self employed but would not be for an employee. That is a different thing altogether and is due to the "necessarily" requirement in the latter case.

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