Our client is a consultancy with a director and half a dozen consulatants who provide advice to Higher Education providers worldwide on learning solutions specific to the development and application of academic knowledge. The company has been trading in this guise for 15+ years.
The managing director is going to undertake a PhD course writing publications on the sustainability of professional sport. He is arguing that obtaining a PhD will enhance his role as an academic expert which will be beneficial to the company when prospecting amongst FE establishments.
I feel that the link to the company's trade is too tenuous and as such if the company claims relief on the cost of the course £2kpa it will be a benefit in kind for the director
15 years ago when we had a local tax office I had a similar query for a medical herbalist who wanted to study oeseopathy, I wrote to HMRC and they gave their consent that the expense was relievable. Is it still possible to get HMRC's view on matters such as this?