It’s an interesting area, which is pretty grey in tone. I’m a supporter of paying Tax, from a moral, social standpoint (in fact i do, lots of it) but if there are grey areas in the rules, then it’s a matter of interpretation, which we have to leave HMRC to make a call on.
Example: (as checked and advised on from my accountant)
years ago, when i went on honeymoon to Patagonia, I was commissioned to take some photo’s for the travel company who arranged the trip. They wanted some for their office walls.
I asked my accountant how much of the trip I could write off against tax. I was told, the trip as purely a photographic expedition would ALL be deductable, even from the quite small (a few hundred pounds) sale of 1 framed image. So long as the photo’s could be used to build a business asset.
Question was, how much was me travelling to Patagonia for taking the photo, and how much was honeymoon? Should i close my eyes until I got there to take the photo? Should i eat only the cheapest meals, or rent the smallest car? In the end i had a lovely 2 weeks taking lots of pics, drinking, walking, horse-riding… and claimed around 60% of it. There was no way to find out enough detail to certify what is considered reasonable expenditure or not.
How long does something need to be owned to make it 2nd hand? or how long used?
Surely Grey area = avoidance, not evasion. I’m not an expert at all, only interested in others point of ‘ reasonable’.