My ltd client had 2 founding directors, one of whom emigrated to NZ in December 11 - he still worked on company business remotely and came to the uk for 4-6 weeks each year for work purposes.
In late 2016, he received a terminal diagnosis as a resultof a brain tumour and he sold his equity stake In March 2017, but continued to be a director and work whilst his health permitted. He died at home in NZ in September 2017.
The other founding director attended the funeral to give an eulogy and moreover to represent the staff and many clients that could not attend - the director bought first class tickets so as to reduce the jet lag issues upon his return to the UK following a short 6 day roundtrip to NZ and back.
My query is whether the costs of this trip can be deemed "wholly and exclusive" for the trade and thus allowed as a deduction for tax purposes - thoughts would be appreciated.