This has always been a major bugbear of the tax rules, as where there is both a business and a personal reason or benefit in meeting an expense, there is no tax relief on any of it. There are a few exceptions; for example, if the expense can be properly split between business and personal (motor expenses is an obvious example), you receive tax relief on the business portion.
Unfortunately, recent case law demonstrates that despite the changes in communications and the way in which people run their businesses, the courts are unwilling to apply the rule in a sensible or more up to date manner. We will always claim tax relief in the best possible way whenever business and private expenditure gets mixed, so that you do not lose out while staying within the rules.
For further information please contact Sue Stephens or John Elliott.
