Blogging and web publishing company non taxable expenses

[tababar]

Suppose there is a company which do web designing and also manage 2 or 3 blogs under the same company (company owned blogs). Now suppose both my spouse and I work as directors of the company and also work in full time jobs. [Our PAYE is different from company tax as we are not freelancer but trying to establish a new company with no salary as directors]

1. If there is a travel blog and we need to travel to get content for the blog. Is travel expense can be considered as expense before tax.

2. If we buy equipment for company such as laptops/tablets/cameras required for blogging as well as other operations such as website designing and publishing, will it also be considered as company expense.

Most of the info online deals with bloggers as freelance self employed people so taxation is different. But i want an advise from a company's point of view.

[bd6759]

The profits of a trade are calculated in much the same way, whether it is an individual or a company.

I'm not sure if HMRC will agree that going on a jolly a couple of times a year and writing about it will amount to a trade. You need to generate income in order to deduct epxenses from it. If the income does not exceed the expense you are losing money. Even if the acitvity does amount to a trade, it is not commercial, therefore the losses cannot be set against any other profits.

Then there is also the personal tax headache of the company meeting expenses of, or providing a benefit to, the employee.