I operate as a self employed bookkeeper and one of my clients is a small private primary school and trades as a company, not VAT registered.
One of the teachers specialising is art (also a director and head of the school) wants to undertake a days training in a particular art/craft subject, with a view to passing those skills onto the pupils. Will the costs be allowable for tax purposes - as they wouldn’t undertake the course if it wasn’t for their position at the school? Also reading up on ‘training costs’ it is a new skill area for him, original training in same general subject area, so not sure if that is relevant here.
Thanks in advance for any replies