You can deduct expenses for tax if their sole purpose is for carrying on the business.
The legal terminology is that they’re wholly and exclusively incurred for carrying on the business.
If there is some private benefit, you can still get tax relief if the private benefit was incidental – i.e. not the reason for the expense.
You can also split expenditure between private and business – provided you have a reasonable way of doing so.
Some expenses are not deductible by law such as client entertaining – search our Smallbutcool snippets for examples of expenses which are non-deductible or which you may be unsure about.
