We have a sole trader client who operates a sole trader consultancy business alongside a number of directorships in various companies. He is looking at personally taking membership of Shoreditch House (https://www.shoreditchhouse.com/house), ostensibly to use as somewhere he can meet current and potential clients for his consultancy business rather than using a serviced office or his own home. His consultancy clients tend to be high end businesses so he considers a certain sort of image needs to be projected, which somewhere like Shoreditch House fits.
The issue we have is that the monthly membership fee of £130 (plus £400 joining fee) entitles him not just to use the club as a meeting space, but also use of its other facilities such as the gym, access to the restaurant etc. The likelihood is that he will make use of these facilities personally as well as for business.
Setting aside the client entertaining aspects if he provides food, drink etc for these meetings, what are your thoughts on whether we would be justified in apportioning some of the membership fee as a business expense? Or are we in an "all or nothing" scenario where the moment he sets foot in the gym the whole lot becomes personal expenditure and therefore not deductible?
Thanks in advance.