I have a client whereby some contracts are deemed under IR35 and some aren't - this is new this year.
For the corporation tax computation, what other expenses are allowable? i.e. are accountancy fees/telephone etc still allowable but not travel costs associated with the IR35 travel? I know how the deduction for salary works.
If the company was to pay for travel expenses associated with the IR35 - even if no corporation tax relief was given would this lead to a benefit in kind?
I am just trying to get my head around it.