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Check-ups and health screening for Partners of LLP

Allowable expense?

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Are medical check-ups and eye tests for partners of LLP allowable expenses? I know these are allowed for directors of Ltd but not sure if it's the same rule for partners. Can't seem to find any information online. Thank you

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By Tax Dragon
07th Apr 2021 14:26

BIM45560?

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By The Dullard
07th Apr 2021 14:52

Your link, whilst pointing to the underlying issue, makes little sense in the context of the question.

I think a better reference would be BIM37940, 37945 and 37950.

The OP should familiarise themself with the case of Norfolk v Way.

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By Yulz Peaches
07th Apr 2021 15:25

Thank you very much!

BIM37940 states "Medical expenditure on ensuring or restoring good health is not generally allowable". "Ensuring good health" would apply to annual check ups and therefore this would be disallowable

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By Tax Dragon
07th Apr 2021 15:58

I confess I posted before I read the question, which I presumed was the OP rehashing a previous query (which happens often in here). Having read the question, I realised my error, but CBA to change it. Nevertheless, I do feel obligated to post back to apologise to the OP, who seems rather more diligent than many, for my presumption. Sorry, OP, for the presumption.

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