Can anyone help me with a query? I'm a Sole Trader in a relatively new cabinet making business. Each year I need to produce speculative pieces (as opposed to commissioned pieces) for a Local Arts Trail. These take a considerable amount of time to make, and it seems to me could therefore be argued to be a legitimate expense. Is this the case? i.e. can I claim the time taken to make these pieces (at my usual hourly rate) as a legitimate business expense? Should HMRC wish to query this, I can demonstrate I still have these pieces in stock, and in most events can even provide photos of work in progress to back up my claim. Any advice would be greatly appreciated, as I'm not the sharpest knife in the box when it comes to tax issues.