Training Expenses

I have a client who has commenced self employment as a driving instructor. In order to acheive this however he had to take a course in order to pass an exam. This course cost £5,000, my question is is this allowable in his first set of accounts.
Anon

Comments
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I'm surprised that you are even asking the question

frauke |

Maybe?

bigshot-tycoon |
bigshot-tycoon's picture

,,

Cant Add Up |

oh dear.

martinfoley07 |

An addendum to my earlier post.

SimonP |

This is the definitive answer from HMRC

SimonP |

Special Commissioners decision

Anonymous |

Good debate ...

AnonymousUser |

It is absolutely the case....

martinfoley07 |