One of my clients has paid (or rather the business has paid) for one of the employees to be a member of a professional body. The business is a Beauty Training School and I think the membership was for the Institute of Learning (can't quite remember now off the top of my head). The employee is the Curriculum Manager. Is this an allowable expense of the Company or is it a benefit in kind for the employee?
If it is a professional membership which is related to the person's job then I would say it's allowable. A bit like if you are a member of AAT or ICB or IAB etc you can claim your membership fees as an expense/