All revenue (trading) expenses must have been incurred “wholly and exclusively” for the purposes of the business to be allowable for tax purposes. This means that the costs must be incurred while actually performing the business or trying to attract more business。
问题是 HMRC没法界定吗
比如 我就是公司的director 我自己回趟中国， 实际是回中国玩，但是也可以说是去中国考察市场算商业出差呀。。。。这个hmrc没法界定吧
不是所有的公司都严格执行也确实不好界定，但既然开了公司就专注于挣钱吧。但至少不是“wholly and exclusively for personal entertainment and enjoyment”吧。 