A client trades as an interior designer, services range from consultancy and design service to making the soft furnishings. Client regularly buys Home and Country; beautiful Homes mags etc. in the name of inspiration! As these are not trade subscriptions per se. wondering how the revenue will view them as an allowable expense? if Alan Titchmarch buys Gardeners World surely this would be allowable against self employed income as a gardener?
Well what is it going to add up to in the year and how much is his turnover? The amount is probably immaterial and as long as he wasn't ridiculous about it. Be prepared for when an Inspector calls, I'd ask the question of what proportion of each publication can be said to inspire him. Then ask the question of whether you believe him :)
Given the nature of the business, I cant see there would be much of an issue with the client keeping up to date with the latest "fashions". Depending on the amount spent, I would put them to sundry. In doing this I would make sure that there wasn't too much else in sundries, that would generate a high figure. If the value would make sundry look high, Id just create a new line on the P&L to show something like "Publications and magazines"
Of course, just warn the client that it might get questioned.
Also if your client makes these available to her clients for their inspiration then there should be no problem. They could even cut out those things that are 'on trend' and put them on a mood board so customers can see examples of what can be done...definitely business related now!
