My client is a writer in a special field and need travelling in UK and overseas a lot to do research. He is a director of his owner manager limited company. He claims his travelling and hotel etc costs via the company accounts. In the past, he is a writer for a fixed contract but that contract now expired and is looking for further work and in fact , have been doing some lecturing work. But he continues to incur these costs and relatively at the same level as before. Would these be allowable for tax? He insists that he needs to do these travelling to do research on his field of work but as related income is not as much and not on contract. I wonder whether they are allowable in total or might be viewed by HMRC as hobby.