A classical musician client working in the UK attended an audition for a full-time post with an orchestra in the USA. She has claimed the travel and hotel costs as expenses in her self-employed records.
Normally audition costs are claimable as an expense but in this case obtaining the post would bring an end to the UK trade as she would have to relocate to the US.
I am thinking I should disallow the costs as not being "wholly and exclusively for the purposes of the trade" but perhaps my interpretation is too narrow? The "trade" will continue just not in the UK, so perhaps we could allow the costs?