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Hello Tim, I am one of the experts on Just Answer and pleased to be able to help you with your question.
Allowable training costs are those to enhance existing qualifications, not gain new ones, so you are correct in your surmise.
A bit of yoga kit would be a capital item and written off at 100% as an AIA in the year of purchase. Although training is of value to the business its use as an expense is limited as I explained earlier. Don't blame me, I did not write the rules!
It has been around since time immemorial, Tim!
HMRC are surprisingly opaque on the matter. However, her is the guidance from Nelsons:
'Where training is paid for by the employer, the tax situation is different. On the whole, training which enables employees to better do their jobs will be allowable. This even includes general training, which may not have an immediate impact on their work.'
As I said you can only try, it might be accepted.
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