Top tax tips: when expenses are non deductible against income

Jonathan Amponsah, founder of The Tax Guys, gives a rundown of 10 expenses which cannot be claimed against income even if incurred for business, highlighting potential tax traps after HMRC wins in Healy and Samadian expenses cases

The concept of ‘wholly and exclusively incurred for the purposes of the trade or profession’ may sound simple in theory but is not as straightforward as you may think. The recent cases of Healy (disallowed accommodation costs) and Samadian (disallowed travel costs) prove that nothing can be taken at face value.

Your free features:

Breaking news and expert analysis
Customisable daily newsletters
Six free CPD learning modules each year
Personalised CPD tracker
Top 75 Firms league tables
Regulatory changes
Hardman’s Tax Data

Business | What happens when clients rely on bad tax advice from finfluencers?

Business | Top 75 Firms Survey 2026: private equity drives growth and M&A surge

Tax | Top tips: year end tax planning for owner managed businesses

Tax | Debunking TikTok tax myths

Navigate

Tax Services

Your free features:

Sign up to Business & Accountancy Daily