A little query I would appreciate your comments on. I am a self employed bookkeeper of 15 years (ouch). Over the past two years a lot of my work comes from a tennis club for which I have to pay a hefty subscription to be a member. Am I able to offset this against my taxes to marketing?
Sorry, no, it fails the wholly, necessarily and exclusively test.
Same reasoning goes for things like golf and sailing clubs.
You may find work via those clubs but that does not make attending them exclusively business related and it is not necessary for your business to be a member of the club in order to trade.
kind regards,
Shaun.
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Shaun
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