A fitness instructor started self employment on 14th March 2014 and has a year-end of 31st March. He therefore needs to report the self employed income and expenses in his 2013-14 self assessment return. His income in that period was only £20 but he would like to claim pre-trading expenses going back 6 years, this will generate a loss to carry forward to 2014-15. These include
some gym equipment
Special vitamins and nutrients taken to "build up" to a required level for training
Training courses to develop knowledge of fitness training
Training courses for how to run a self employed business
Can he claim these expenses and if so, which ones would be Capital Allowances (car, clothing, computers & equipment)?
In respect of the Capital Allowances, what type of capital allowance would they be categorized as on the tax return?