
Q. My wife and I are joint partners in a business, for profit sharing purposes. I’m required to do a lot of travelling on business and my wife occasionally accompanies me. As my wife is not involved in the business element of these trips (e.g. meetings) can any travel, or other expenses, be claimed for her?
A: To be allowable the cost must be 'wholly and exclusively' for the purpose of the trade. As your wife does not take any active role in the business you should be disallowing her portion of any travel costs, eating out, accommodation etc.
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