Can the company claim for training costs? You may be able to claim for work related training subject to HMRC guidelines as long as it meets the criteria.
Can the company provide training courses and seminars to customers? The cost of food and accommodation provided for directors arranging training courses for the purpose of the trade is an allowable expense. If food and accommodation provided as part of training are given to any other person free of charge, the cost is classed as entertainment and is therefore disallowable.
