What software do you use? Do you know how to enter a manual VAT journal?

From the CIOT Website
"Members may like to be aware that ‘Engagement letters for tax practitioners’ are currently being worked on jointly by AAT, ACCA, ATT, CIOT and STEP. A number of changes are required including legislative changes such as the EU General Data Protection Regulation (GDPR). The working party of these professional bodies is working towards issue of the updated guidance and template letters in early summer 2018."

You back home yet?

Still sunny and no snow (yet).
Just had an email from the children's school that they have made the decision to close on Thursday and Friday.
No world book day costume to worry about then.

Well, the "how to display zero in Excel" from 2005 is still trending...

Look at the rules for trivial benefits- no more than £50 each and overall limit per year of £300 .

Also to clarify the question should probably be whether the claim gives rise to a taxable benefit or not.
It is in any case deductible for CT.

I would disallow the expense and pay her £10 per night instead.

I actually ask my clients to do this if they are in doubt. The problem is they have become lazy and just use it as a catch-all category.

It probably would fail the "trading" requirement.