mullet wrote:On the basis that you were going anyway for business purposes and you went out early, then I am inclined towards this expense being deductible. But it also depends on whether you were acquiring a new skill or updating an existing skill. Whatever you decide in terms of allowability, if you get selected for enquiry HMRC are likely to question foreign travel and look for duality of purpose such as personal holiday element, travel with spouse/children etc.
That' is HMRC's normal view - updating an existing skill by the self-employed is allowable, but acquiring a new skill is a capital expense and not allowable.
IMHO, I think the foreign language course and associated travel are probably not allowable.
