Advice on Allowable (Deductible) Expenses for Paid Events

[SimonP86]

Hello, I have a question regarding allowable expenses for paid events.
My partner runs an online community for women in business to which she sells paid one-week business retreats 2–3 times per year. She is a self-employed sole trader and runs these retreats in-person.

She has read that events hospitality is not considered an allowable expense, but would like to know which of the following expenses might be allowable expenses for a tax deduction. Again, these are paid stand-alone events:

The fee paid by customers is advertised to include:
Accommodation and working space (at the same venue)
Breakfast daily (purchased groceries, not at a restaurant)
Welcome and leaving dinners (at a restaurant)
Welcome gift packs (T-shirts and stationery)
An activity (e.g., boat trip, guided hike)

Non-advertised perks that she also pays for:
Snacks
Taxis (between the venue and external activities mentioned above)

Other expenses:
Events insurance

If it is important/relevant, all of these events have taken place in Spain and the attendees are international, not just from the UK.

Also, feel free to share any links to relevant detailed resources on allowable expenses.

Many thanks in advance

 

[Scalloway]

events hospitality is not considered an allowable expense

This is where it is an incidental to the business. If your wife was, for example, an accountant, then paying for a meal for clients is not deductible.

I presume your wife is being paid to organise these events. The cost she incurs are wholly in the pursuit of business are tax deductible. If I paid for my clients to go on one of her events it would not be a tax deductible expense for me.

 

[SimonP86]

Thanks @Scalloway. Yes, the customers who attend the event are paying her to run it - the event is the business activity and all cost of running those events are for business purposes, not for the entertainment of clients of other services.