Hope you can help.
Our Director (IT company, service nationwide) has recently become a fully qualified helicopter pilot. He is using a hired helicopter for business travel only, but in order to qualify, he had to fly a certain amount of hrs, which were necessary and part of his training.
The question is now how do I treat all his expenses paid for courses and all other necessary expenses? The whole process of learning and qualifying took him about 2 years. All invoices were issued to the company. We have processed them as "training" in P&L and never claimed VAT back. Were we right to claim these as business expenses? Can we claim VAT, can we claim it backdated? Any allowances for air travel allowed, i.e. may be air miles?
Any suggestions will be much appreciated, or if you share some links where I can find the relevant information, please.